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ASSESSORS’ MANUAL 


A DIGESTED TREATISE AND 
COMPENDIUM OF THE LAW 


ON 


ASSESSOES, ASSESS3IEXTS AND TAX LAW. 


CONTAINING 


PULL AND COMPLETE ANNOTATIONS, NECESSARY 
FORMS AND A REFERENCE TABLE OF 
LAWS AND STATUTES. 


BY 

GEORGE D. REED and ERWIN E. SHUTT 

OF THE BAR OF ROCHESTER, MONROE COUNTY, N. Y. 


1907 

PUBLISHEES, 

WILLIAMSON LAW BOOK CO]\IPANY 

ROCHESTER, N. Y. 



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V 













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LIBRARY of CONGRESS 


TwoCooies Received 

SEP 2‘J 1907 


CLA 


Copyneht Entry 

/fo7 

A XXc. No. 

/^7373 

COPY A. 


Entered according to act of Congress, in the year nineteen hundred seven. 
By WILLIAMSON LAAV BOOK COMPANY, 

In the office of the Librarian of Congress, at Washington, D. C. 

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CONTENTS. 


Chapter One. 

The Assessor. 


SECTIOX. 

. 1-18 

PAGE. 

1 

Chapter Two. 

Taxable Property . 


. 19-5.’) 

17 

Chapter Three. 

Assessment Polls, etc. 

.—' 

. 56-74 

55 

Chapter Four. 

Collector . 


. 75-109 

82 

Chapter Five. 

Corporation Tax . 


.110-132 

105 

Chapter Six. 

Fence Viewers, etc. 


.133-186 

126 

Chapter Seven. 

Municipal Debts . 


.187-235 

151 

Chapter Eight. 

Public Officers . .. 

1 

.236-252 

181 

Chapter Nine. 

The Tax Law'. 



189 



Ill 



















PREFACE. 

The purpose of this work is to present in a clear, concise and 
logical form all the laws pertaining to the duties of assessors and 
taxation of property. 

The laws and statutes as here presented are as they exist at 
this date, including all amendments made by the legislature dur¬ 
ing its last session (1906). It has been deemed advisable in 
practically all cases to give the law or statute verbatim as taken 
from the official records rather than for the authors to state it in 
their own words. The work will be found to have full annota¬ 
tions which appear under the sections to which they refer. 

It is impossible in a work, within the compass with which this 
must be, to give a digest of all the decisions which may be found 
bearing upon the subjects treated throughout its sections, and 
instead of making any attempt so to do there has been selected 
such cases as broadly discuss the general principles or bring out 
particularly the important points under consideration. 

This volume will be found to contain practically all forms that 
are in use, and these follow the sections to which they refer. 
This will be found more convenient than to have all forms ap¬ 
pear at the end of the book. 

Realizing the difficulty that always exists with one seeking 
to find the law, special effort has been made to provide a full 
and complete index and to so cross-reference every topic that the 
subject sought for may be easily and readily found. 

In treating the several subjects herein discussed it has been 
found necessary in some cases to either reprint or practically 
duplicate certain sections of some of the laws or to state their 
substance or set forth the part thereof applicable to the subject 
being treated. In such cases there will be found cross-references 
to the part of the work where the law may be found in full. To 
supplement these cros^-references and cover any omission of cross- 
references that may exist, and to enable the reader to at any tim^ 
readily find the particular law, statute or section that he may 
desire, there will be found on the first pages of this volume a 

V 


vi PEEFACB. 

table of all the laws and stati^tes herein appearing, giving the 
section in this work where such law, statute or section may ho 
found. It is believed that this feature Avill be of great con¬ 
venience. 

Throughout the preparation of this w’ork very valuable assis¬ 
tance has been rendered by Mr. Charles Porter Downs, who foi\ 
many years w^as an official of the Town of Brighton, 'N, Y., and 
• as such had a wide, practical experience in town and county 
affairs. His services and experience have been of inestimable 
value. 

Perfection is not attainable in a work of this character but 
there has been made, hoAvever, a conscientious endeavor to pre¬ 
sent a treatise as free from error as may be, and it is hoped that 
this work Avill he of service to many and wull receive such appro¬ 
bation as it may justly merit. 

Heed & Shutt. 

March, 1907. 


TABLE OF GENERAL LAWS 


Section of 
Statute. 

BANKING 


Section in 
this Manual. 

LAW. 


Section of 
Statute. 

PENAL 


Section in 
this Manual. 

CODE. 


187 


36 


CONSTITUTION. 


1035 .7 

1389-1390 .35 

1925 ..'.229 

1909 231 

1972 232 

1974 .233 

1975 .234 


CODE CIVIL PKOCEDURE. 

Art. 8, § 10. 


187 


16 

14 

149 


COUNTY LAW. 

.59 

.188 

.88 


41n 

41v 

41 w 
41z 
41zz 

42 . 

43 . 

48 . 

49 

50 . 
53 . 

56 

57 
117 
127 

470 

471 
473 
485 


.247 
,.248 
.249 
.250 
.252 
239 
.240 
1098 
. .243 
. 242 
.241 
.244 
. 245 
.246 
.186 
.237 
.238 
. 236 
. 14 


INSURANCE LAW. 


PUBLIC OFFICERS LAW.- 


212 

238 


1 

2 

3 . 

4 

6 . 

7 

8 . 

9 

10 
11 
12 

14 

15 

16 

17 

18 
19 


MILITARY CODE. 


MUNICIPAL LAW. 


.40 

.45 


185 


NEGOTIABLE INSTRUMENT LAW. 


227 
.187 

228 
210 

195 

190 

191 

192 

193 

196 
205 
189 
211 
212 

213 

214 

215 


20 

26 

25a 


RAILROAD LAW 


2-3 

■> 


210 


THE TAX LAW — Page 189. 

TAX LAW. 

2 part of.8-23 

3 . 22 

4 .34-21 

6 . 25 

7 . 20 

8 . 19 

9 . 32 

10 .•. 33 

11 .110 

12 .Ill 

13 . ..112 

14 .:.•_113 

15 .; . . .34 

19 . ^1 

20 .9-47 

21 .lQ-25 

22 . 48 

194 23 .114 


332 












































































TABLE OF GENEEAL LAWS 


Section of 
Statute. 

•24 . 


20 . 

27 .. 

28 .. 
28a . 
21) . . 

30 . . 

31 . . 

32 . . 

33 . . 

34 . . 

35 . . 
30 .. 

37 .. 

38 . . 

39 .. 

40 . . 

41 . . 

42 .. 

45 .. 
45a . 
40 . . 
47 . . 
50 . 

51-54 
55 .. 
50 .. 

70 .. 
70n . 

71 . . 
70 . . 
77 . . 
.42 . . 
•^3 .. 

84 . . 

85 . . 
80 . . 
87 . . 
89 . . 
01 .. 
02 . . 
03 . . 
04 . . 
05 . . 

105 . 

106 . 
108 . 
121 . 
123 . 

130 . 

131 . 
140 . 

150 . 

151 . 
153 . 
155 . 

174 . 

175 . 

176 . 


Section in 
this Manual. 

.115 

_110 

.117 

.118 

.110 

.132 

. 40 

. 51 

.120 

. 52 

. 53 

. 54 

. 11 

. 12 

. 15 

. 10 

.121 

. 17 

. 50 

. 27 

. 28 

. 28 

. 29 

. 30 

. 05 

. 50 

. 71 

. 73 


78 

70 

82 

83 

84 

85 
80 
87 
81 
80 
00 
80 
00 
01 
02 
03 
01 
01 
08 

100 

101 

103 
102 

104 

105 
100 

107 

108 
00 
07 
.68 


Section of 

Section in 

Statute. 

this Manual. 

177 . 

.60 

182 . 

.122 

183 . 

. 123 

184 . 

...124 

185 . 

.125 

180 . 

.120 

187 . 

.127 

187a .... 

.128 

1870 ... 

.120 

188 . 

...130 

202 . 

.131 

250 . 

.00 

200 . 

.04 

201 . 

.05 

202 . 

.!)0 

2()4 . 

.07 

200 . 

.37 

201 . 


20-^ . 

.37 

203 . 


204 . 

.37 

205 . 


200 . 

.. . .37 

208 . 

. ... 37 


TOVV-V -.AW. 

13 . 

.1 

21 . 


50 . 


51 . 

..3 

50 . 

. 0 

1 00 


101 . 


102 .... . 


103 . 


104 . 


105 . 

. 13t) 

100 . 

. 140 

107 . 


108 . 


100 . 


120 . 


121 . 


122 . 


123 . 


124 . 


125 . 


120 . 


127 . 


i-28 . 


1-20 . 


130 . 


131 . 


132 . 



134 . 



130 . 1 rti 

137 . 


138 .... 



VI11 


























































































































TABLE UE GENEKAL LAWS. 


Section of 
Statute. 

178 .... 
210 .... 
211 . . . . 
212 .... 

213 .... 

214 . . .. 

215 .... 


Section in 
this Manual. 

.18 

.217 

.218 

.219 

.220 

222 

.187 


Section of Section in 

Statute. this Manual. 

UNIVERSITY LAW. 


36 

37 

38 

50 

51 


758 

759 

760 

761 
762 


VILLAGE LAW. 


TRANSPORTATION CORPORATION LAW. 

140 .44 


51 

132 


.1 

46 




















SPECIAL STATUTES. 


Section 

Laws. Chap. in -Manual. 

1842 135 184 

1847 133 38 

1852 152 01 

1800 273 39 

1800 398 204 

1800 095 197 

1874 290 .•.200 

1879 203 42 

1879 310 38 

1880 330 199 

1880 095 '...198 

1881 521 230 

1889 95 43 

1895 792 223 

1890 820 ()4 

1897 4 74 

1898 85 § 317 .35 

1898 310 .•.55 

1899 330 235 

1904 382 27 


XI 























% 


CHAPTER ONE. 


THE ASSESSOR. 


•§ 1. Election of assessor, 

§ 2. Vacancies in office of assessor, 

§ 3, Oath of office, 

§ 4, Who is eligible, 

§ 5. Jurisdiction of assessors, 

§ 6, Powers of assessors, 

§ 7, Jury lists, 

■§ 8, Tax district defined, 

§ 9. Ascertaining facts for assess¬ 
ment. 

§10. Preparation of assessment roll. 
§11. Notice of completion of assess¬ 
ment roll. 


§12. Hearing of complaints — griev¬ 
ance day. 

§13. Application to reduce assess¬ 
ment, 

§14. Penalty for false statement. 

§15. Correction and verification of 
tax roll. 

§16. Filing roll and notice thereof. 

§17. Neglect or omission by assess¬ 
ors. 

§18. Fees. 


§ 1. Election of assessors.—There shall be elected at the bien¬ 
nial town meeting in each town, bv ballot, * * * three 

assessors. 

Term of office. —Assessors, * * * when elected, shall hold 

their respective offices for two years. 

Blit whenever there is or shall be a change in the time of hold¬ 
ing town meetings in any town, persons elected to such offices 
at the next biennial town meeting after such change shall take 
effect, shall enter upon the discharge of their duties at the expira¬ 
tion of the term of their predecessors and serve until the next bi¬ 
ennial town meeting thereafter or until their successors are elected 
and have qualified. 

Whenever the time of holding town meetings in any town, is 
changed to the first Tuesday after the first Monday in November, 
except when changed as provided in section forty-three of this 
chapter, the town officers elected thereat shall take office on the 
first day of January succeeding their election. 

Town Law, § 13, as am’d by Laws 1897, chap. 481; Laws 1898, chap. 

363; Laws, 1899, chap. 145, and Laws 1901, chap. 391. 

In cities the number and method of electing assessors is gov- . 
erned by the charter. In villages the board of trustees or a com¬ 
mittee of their number act as assessors, unless separate assessors 
.are appointed or elected as provided by the village law. 

Village Law, § 51, chap. 195, Laws of 1898. 

1 


§§ 2, 3 


THE ASSESSOE. 


Ch. I. 


Vacancies in office of assessor, oath of office. 

NOTICE OF APPOINTMENT OR ELECTION. 

To Mr .: 

Please to take notice that at.of the.of.you were 

.to the office of.of the. 


of . N. Y. 

Dated,. 19.... 

Yours truly. 


Clerk. 


§ 2. Vacancies in office of assessors in towns. —The office of 
assessor becomes vacant upon his death, or resignation, or re¬ 
moval from office, or ceasing to be a resident of the town, or con¬ 
viction of a felony or crime involving a violation of his oath of 
office, or judgment of a court declaring his office vacant or his re¬ 
fusal or neglect to file his oath within fifteen days after the com¬ 
mencement of his term of office. 

Public Officers Law, § 20; 2 R. S. 2502-2503. 


Such vacancy may be filled by special election or appointment 
by town board. 

Public Officers Law, § 26. 

Assessors may be removed by Supreme Court for cause. 

Public Officers Law, § 25a. V- 

APPOINTMENT OF TOWN OFFICER TO FILL VACANCY. 

STATE OF NEW YORK, 

County of. . 

Town of. J 

We, the undersigned, constituting . tlie town board of 

the town of.. N. Y., hereby appoint .. 

of said town, to fill the vacancy caused by the.of.; 

.; Avhich term will expire at the next annual town meeting, 

or so soon thereafter as his successor shall have qualified as required by 
law. 

Witness our hands and seals this.day of., 19.. . . 

., L. s. 

Supervisor. 

(Other signatures follow.) 

§ 3. Oath of office. —Before entering upon the discharge of his 
duties and within ten days after notification of his election or 
appointment an assessor must take and file the constitutional oath 
of office. 

Town Law, § 51. 

And failure to do so forfeits his claim to the office. 

See Public Officers Law, § 20. 


2 

























Ch. the assessor. |§ 4-7 

Who eligible, jurisdiction of assessors, oaths, jury lists. 

§ 4. Who is eligible. —Every elector of the town shall be 
eligible to the office of assessor. 

Town Law, § 50; SR. S. 3214. 

§ 5. Jurisdiction and liability of assessors. —Assessors are subor¬ 
dinate officers having no authority except such as is conferred 
on them by statute, and must act within the authority given 
them. When their right to act depends upon the existence of 
a fact, that fact must exist or their acts are void. 

They have no power to determine what property is taxable; 
that belongs to the legislature. And for an erroneous decision on 
their part as to what is taxable property or who is a taxable in¬ 
habitant they are liable and an assessment founded thereon is void. 
Their jurisdiction generally speaking is confined to the taxable 
property located, and the taxable person residing within their tax 

district on July first of each year. 

National Bank etc. v. Elmira, 53 N. Y. 49; M. L, I. Co. v. Mayor, 144 
N. Y. 494; Miller v. City Amsterdam, 149 N. Y. 288; ^T]tna Life Ins. 
Co. V. Mayor etc., 153 N. Y. 335. 

Assessors are quasi judicial officers and when they have jurisdiction are not 
liable to private actions. 

Western R. Co. v. Nolan, 48 N. Y. 513; Vail v. Owen, 19 Barb. 22. 

Although an assessment may be erroneous it is not illegal if made with 
jurisdiction of person and property. 

Williams v. W’eaver, 75 N. Y. 30. 

And may not be attacked collaterally. 

U. S. T. Co. V. Mayor, 144 N. Y. 488. 

Assessment of property that is exempt is vgid and assessors liable. 

Lapolt V. Mallby, 10 Misc. 360; Williams v. Supr., 78 N. Y. 561. 

• An assessment to the estate of a deceased person is void. 

Cromwell v. McLean, 123 N. Y. 474. 

An erroneous decision by the assessors as to residence is not such a judicial 
act as will validate the assessment or protect the assessors from personal 
liability therefor. 

The question of such residence is a jurisdictional one and always open to 
inquiry when the authority to make an assessment is assailed. 

Wilcox V. City of Rochester, 129 N. Y. 247; City of N. Y. v. McLean, 17-0 
N. Y. 374. 

§ 6. May administer oaths. —An assessor may administer any 
necessary oath in any matter or proceeding lawfully before him, 
or to any paper to be filed witli him as such officer. 

Town Law, § 56; 3 R. S. 3215. 

§ 7. Jury lists. —Assessors must meet with supervisor and 
town clerk the first Monday of July every third year beginning 
1878 to make a jury list for jurors to serve for three years. 

Code Civ. Pro., § 1035. 


3 


§§ 8, 10 


THE ASSESSOR. 


Oh. I. 


Preparation of assessment roll. 

§ 8. Tax district defined. —A ^^tax district” means a politi- 
ical subdivision of the State having a board of assessors authorized 

to assess property therein, for State and county taxes. 

Tax Law, § 2, subd. .1; 3 R. S. 3090. 


§ 9. Ascertaining facts for assessment. —The assessors in each 
tax district may, by mutual agreement, divide it into convenient 
assessment districts not exceeding the number of such assessors. 
The assessors in each tax district shall annually between May 
first and July first, ascertain by diligent inquiry all the prop¬ 
erty and the names of all the persons taxable therein, except 
that in towns containing an incorporated village having a popu¬ 
lation of more than ten thousand inliabitants according- to the 
last State census the assessors may have from April fifteenth until 
July first to ascertain the taxable property and names of persons 
taxable in such town, and except that in towns containing an in- 
eorporated city having a population of more than ten thousand 
inhabitants according to the last state census where said city so 
situated shall have its own separate board of assessors, the town 
assessors may have from May first to July first to ascertain the 
taxable property and names of persons taxable in such towns. 

Tax Law, § 20, as am’d Laws 1905, chap. 61. 

Although this division into districts may be made for convenience, yet one 
assessor cannot make the assessment or valuation; it is the joint act of all, 
or at least a majority of the assessors. All that is done by the assessors in 
taking down the names and entering descriptions and amounts in their re¬ 
spective districts, previous to the 1st of July, is merely obtaining the in¬ 
formation preliminary to the assessment to be made when all the assessors 
meet in July and examine and correct and alter such memoranda when they 
make out the assessment-roll. 

People ex rel. Mygatt v. Supervisors, 11 N. Y. 571, 572; People ex rel. 

D. & H. C. Co. V. Parker, 117 N. Y. 86. 

In collecting material for making an assessment the assessors may avail 
themselves of such information by inquiry and otherwise as they can obtain. 
They are not limited to what is known as legal evidence. They are to form 
their own judgment from the best information in their power, derived from 
their own knowledge and experience and from such communications as they 
may confide in. 

People ex rel. B. & S. I. L. R. R. v. Barker, 48 N. Y. 70-76; People ex rel. 

M. F. I. Co. V. Comrs., 76 id. 64, 75, 76; People ex rel. O. P. & P. Co. v. 

People, 63 St. Rep. 133, 134; 81 Hun, 383; People ex rel. Donlon v. 

Board, 74 Hun, 83; Mayor v. Davenport, 92 N. Y. 604, 612, 613; People 

ex rel. Mayor v. McCarthy, 102 id. 640-642; People v. Barker, 144 

N. Y. 94. 

§ 10. Preparation of assessment roll.— The assessors shall 
prepare an assessment roll containing six separate columns and 
shall, according to the best information in their power,, set down: 

4 


Ch. I. 


THE ASSESSOE. 

Preparation of assessment roll. 


§ 10 


1. In the first column the names of all the taxable persons in 
the tax district. 

Tax Law, § 21, subd. 1. 

Omission of headings does not invalidate. 

Litchfield v. Brooklyn, 13 Misc. 693. 

Persons includes corporations and corporations are therefore entitled to a 
deduction for debts. 

People V. Dederick, 161 N. Y. 195. 

It is necessary to the validity of every assessment that the statute under 
the authority of which it is made should be complied with in every substan¬ 
tial particular. 

Sanders v. Downs, 141 N. Y. 422; Cromwell v. MacLean, 123 id. 474. 

In order that the levy of a tax on resident lands may be valid and enforci- 
ble, it must be assessed to the proper party by name. 

Stewart v. Crysler, 100 N. Y. 378; Hilton v. Fonda, 86 id. 340; Whitney 
V. Thomas, 23 id. 281. 

The lands must be assessed to the owner or the occupant, or as nonresident. 
Tliey can not be assessed as to “ Est. of A. B,” “ Heirs of A. B,” “ A. B. and 
others, legal heirs of C. D,” “ A. B. or C. D.,” “ A. B. or occupant.” 

Cromwell v. McLean, 123 N. Y. 280;; Trowbridge v. Horan, 78 N. Y. 
439; Haytt v. Mayor, 99 N. Y. 280; Village Sandy Hill v. Akins, 77 
Hun, 537. 

Assessments are void if made against one who is neither owner nor occu¬ 
pant. 

Parker v. Parsons, 80 Hun, 281; Hagauer v. Hall, 10 App. Div. 581. 

An assessment of personal property of a lunatic entered in the annual 
record under the initial of the lunatic’s name is sufficient to show that the 
assessors intended to assess the lunatic, and such assessment is not invali¬ 
dated by the addition of the name of the committee and his place of business, 
as such additions are mere surplusage. 

People ex rel. U. S. T. Co. v. Barker, 50 St. Rep. 741; affd., 137 N. 
Y. 631. 


2. In the second column the quantity of real property taxable 
to each person with a statement thereof in such form as the com¬ 
missioners of taxes shall prescribe. 

Tax Law, § 21, subd. 2. 


3. In the third column the full value of such real property. 

Id., subd. 3. 

In fixing the amount of full value the assessors act upon their 
own judgment as to the actual value. The law furnishes, ex¬ 
cept in few instances, no system for ascertaining values; and 
within the requirement that property must be assessed at its full 
value and that all assessments must be equal and uniform, leaves 

the matter of values to the judgment of the assessors. 

Mayor v. Davenport, 92 N. Y. 604-613; In re Hermance, 71 id. 481-488. 

5 


THE ASSESSOE. 


Ch. I. 


§ 11 


Notice of completion of roll. 

The judgment of the assessors as to values, upon conflicting evidence, is not 
Teviewable in the Court of Appeals. 

People ex rel. R., W. & 0. R. R. v. Haupt, 104 N. Y. 377. 

4. In the fourth column the full value of all the taxable per¬ 
sonal property owned by each person respectively after deducting 
the just debts owing by him. 

Id., subd. 4. 

5. In the fifth column the value of taxable rents reserved and 
chargeable upon lands within the tax district, estimated at a prin¬ 
cipal sum, the interest of which, at the legal rate per annum, shall 
produce a sum equal to such annual rents and if payable in any 
other thing except money the value of the rents in money to be 
ascertained by them and the value of each rent assessed sepa¬ 
rately, and if the name of the person entitled to receive the rent 
assessed cannot be ascertained by the assessors, it shall be assessed 
against the tenant in possession of the real property upon which 
the rents are chargeable. 

Id., subd. 5. 

6. In the sixth column the value of the special franchise as 
fixed by the state board of tax commissioners. 

Id., subd. 6. 

7. Such assessment roll shall contain two additional columns 
in one of which shall be inserted the amount of the tax levied 
against each person named therein, and in the other the date of 
the payment of such tax. 

Tax Law, § 21, subd. 7, added by Laws 1901, chap. 159. 

§ 11. Notice of completion of assessment roll. —The assessors 
shall complete the assessment roll on or before the 'first day of 
August, and make out a copy thereof, to be left with one of their 
number, and forthwith cause a notice to be conspicuously posted 
in three or more public places in the tax district, stating that 
they have completed the assessment roll, and that a copy thereof 
has been left with one of their number at a specified place, where 
it may be seen and examined by any person until the third Tues¬ 
day of August next following, and that on that day they will meet 
at a time and place specified in the notice to review their assess¬ 
ments. Upon application by a nonresident owner of real estate, 
having real estate in more than one tax district, the assessors may 
fix a time subsequent to the third Tuesday in August, but not 

6 


Cii. I. 


THE ASSESSOR. § 11 

Notice of completion of roll. 

later than the thirty-first day of August, for a hearing and to re¬ 
view their assessment. In any city the notice shall conform to the 
requirements of the law regulating the time, place and manner of 
revising assessments in such city. During the time specified in 
the notice the assessor with whom the roll is left shall submit to 

the inspection of every person applying for that purpose. 

Tax Law, § 35, as am’d by Laws of 1904, chap. 385. 


Notice of Completion of Assessment-Roll. 

(Tax Law, § 35.) 

l^otice is hereby given that the assessors of the town of . 

^ or, of . ward of the city of .), have completed 

their assessment-roll for the current year; that a copy thereof has been left 

with the undersigned, A. B., at his office (or, as the case may be), in 

.. • • (if in a city, specify the street number), where it may be seen 

and examined by any person interested therein until the third Tuesday of 

August next, and that on such day, at. o’clock in the .noon, 

said assessors will meet at ., in the said town (or ward), to 

hear and examine all complaints in relation to such assessments, on the 

application of any person conceiving himself aggrieved thereby. 

Dated this .day of . ,19.. A. B., 

C. D., 

E. F., 
Assessors. 

There is no provision requiring the roll as originally completed for the 
review to be made out in single volume or of sheets attached together or 
which orbids that it should be made out in parts or upon detached sheets 
which, when brought together constitute the roll complete for purpose of re¬ 
view, nor is there any thing to forbid the engrossment of the roll after 
correction on review day. 

“ There is a time, no doubt, when the roll must be in one—a single vol¬ 
ume or collection of sheets united together, and that is when the roll is 
finally com|)leted, after all corrections are riiade and when the verification is 
attached thereto.” 

It is undoubtedly the intention of the statute that the roll first completed 
for revision should be the same in every particular as to its contents as the 
roll finally completed for verification, except for the changes made on review. 

The statute contemplates that the roll shall be twice completed, once for 
revision and once for verification, and the substantial requirement in respect 
to the identity of these two rolls is that they shall in all respects be the 
same as to their contents with exception of changes made on review. 

People V. Campbell, 64 Hun, 418. 

After the completion of the roll and formal notice thereof given, the assess¬ 
ors have no jurisdiction to change either the persons or property assessed or 
the adjudged valuations except upon the complaint of the party aggrieved. 

People ex rel. Chamberlain v. Forest, 96 N. Y. 544. 

What the property owner finds in the roll left with one of the assessors as * 
above prescribed, he has a right to rely on, as the determination of the asses¬ 
sors to be the amount for which he is to be assessed and taxed for that year. 

If mistake is discovered after such completion and before August 1 the 
notice may be countermanded, the roll corrected and completed, and a new 
notice given on or before August 1st. 

Overing v. Foote, 65 N. Y. 263. 


7 











§ 


THE ASSESSOK. 


Ch. r. 


Hearing of complaints. 

“ Inasmuch as the statute provides that the assessors ‘ shall cause notices 
thereof to be put up in three or more public places,’ etc., we think the post¬ 
ing of the notices by the person, other than an assessor, answers the require¬ 
ments of the statute.” 

Board of Supervisors v. Betts, 25 St. Rep. C60. 

Failure of assessors to meet on the third Tuesday of August or a verifica¬ 
tion of the roll before the third Tuesday of August, or defect in date, are ir¬ 
regularities and not jurisdictional defects so as to avoid the assessment. 

People V. Turner, 145 N. Y. 451. See also Joslyn v. Rockwell, 128 N. Y. 

338; Ostrander v. Darling, 127 N. Y. 70; Cromwell v. McLean, 123 N. 

Y. 474; Ensign v. Barse, 107 N. Y. 329. 

§ 12. Hearing of complaints.—The assessors shall meet at 
the time and place specified in such notice, and hear and de¬ 
termine all complaints in relation to such assessments brought be¬ 
fore them, and for that purpose they may adjourn from time to 
time. Such complainants shall file with the assessors a state¬ 
ment, under oath, specifying the respect in which the assessment 
complained of is incorrect, which verification must be made by the 
person assessed, or whose property is assessed, or by some person 
authorized to make such statement, and who has knowledge of the 
facts stated therein. The assessors may administer oaths, take 
testimony and hear proofs in regard to any such complaint, and 
the assessment to which it relates. If not satisfied that such as¬ 
sessment is erroneous, they may require the person assessed, or 
his agent or representative, or any other person, to appear before 
them and be examined concerning such complaint, and to produce 
any papers relating to such assessment with respect to his prop¬ 
erty or his residence for the purpose of taxation. If any such per¬ 
son, or his agent or representative, shall willfully neglect or refuse 
to attend and be so examined, or to answer any material question 
put to him, such person shall not be entitled to any reduction of his 
assessments. Alinutes of the examination of every person exam¬ 
ined by the assessors upon the hearing of any such complaint shall 
be taken and filed in the ofiice of the town or city clerk. The 
assessors shall after said examination, fix the value of the prop¬ 
erty of the complainant and for that purpose may increase or di¬ 
minish the assessment thereof. 

Tax Law, § 36; 3 R. S. 3102. 

Affidavit on Application to Correct Assessment. 

(Tax Law, § 36.) 

STATE OF NEW YORK, ) . 

County of i 

A. B., being duly sworn, says that he is assessed on the assessment-roll of 
the town of ., for the year 19.., for . dollars; 

8 




Cii. I. 


THE ASSESSOR. 


§ 12 .^ 


Hearing of complaints. 

that such assessment is incorrect and excessive for the reason that just 
debts owing by him have not been deducted; that the amount of such debts 

is . dollars, and that there is not included in such amount any 

debts contracted or incurred in the purchase of non-taxable property or 
securities owned by him or held for his benefit, nor for or on account of 
any indirect liability as surety, guarantor, indorser, or otherwise, nor for the 
purpose of evading taxation (or state specifically the respect in which the 
assessment complained of is incorrect). 

A. B. 

Subscribed and sworn to before me, 1 

this .... day of.,19.. J 

C. B., 

Notary Public. 

Complaints not made before the assessors on grievance day should be 
deemed waived. 

Matter of Wingard, 78 Hun, 58; Hilton v. Fondu, 86 N. Y. 340. 

The same rule applies to a claim made for exemption by reason of property 
having been purchased wholly or in part with pension moneys. 

In re Baumgarten, 39 A. D. 174; Broderick v. City of Y., 22 A. D. 

448; McKibbin v. Oneida Co., 25 A. D. 361; Tucker v. City of W., 35 

A. D. 173. 

Failure to object on grievance day is a fatal objection to proceedings to 
review. 

People v. Comr., 99 N. Y. 254; People v. Adams Co., 125 N. Y. 471. 

The same rule is applicable to corporations. 

See, In re Adler Bros. Co., 76 A. D. 571. 

This rule does not apply however to non-taxable persons or property. 

Mygatt v. Washburn, 15 N”. Y. 319; Clark v. Norton, 49 N. Y. 247; 

Westfall V. Preston, 49 N. Y. 354; Bowe v. McNab, 11 A. D. 386. 

It is no excuse for not appearing that the person taxed was unofficially 
informed, that his assessment would not be changed for the year before. 

People v. Adams, 125 N. Y. 471; People v. Dolan, 126 N. Y. 166. 

When proofs offered upon any complaint are uncontradieted and creditable 
the assessors should be governed thereby. 

People V. Comr., 141 N. Y. 251, 139 N. Y. 55; People v. Feitner, 78 A. D. 

315; People v. Feitner, 82 A. D. 373. 

When there is a conflict in the evidence then the assessors must determine 
according to their best judgment. 

People V. Davenport, 91 N. Y. 574; People v. Astern, 100 N. Y. 597; 

People V. McCarthy, 102 N. Y. 630; People v. Barker, 144 N. Y. 94; 

People V. Comr., 104 N. Y. 240 and 377; People v. Dederick, 161 N. Y. 

203. See also, 179 U. S. 279. 

The usual method of proving value is not by examining the consideration 
named in deeds or by private sale of the lands, but by the testimony of 
witnesses on oath. 

People V. McCarthy, 102 N. Y. 630. 

If one applies for reduction on his personal property upon the ground that 
he was indebted to an amount more than equal to the value of all the per¬ 
sonal property owned by him, and upon being examined under oath in respect 
to the amount he was owing, and the persons to whom he was indebted,^. 
stated that he could not remember whom he owed, the assessors were right 
in refusing to reduce the assessment under the evidence. 




THE ASSESSOR. 


Ch. I. 


Application to reduce assessment. 

One who fails to subscribe a written examination has no right to have the 
deduction claimed by him made, even though his examination shows him 
clearly entitled to it. 

^^'here the complainant asks to have the assessment stricken from the roll, 
the assessors may reduce the valuation. 

People V. Assessors, 40 N. Y. 154. 

§ 13. Application to reduce assessment. 

To the Assessors of the Town of.: 

I hereby apply to you on behalf of . to reduce the valua¬ 


tion of . (my, his or its) real estate, or to reduce the valuation 

of . (my, his, or its) personal estate as set . down in the assess¬ 

ment-roll for the present year. 

Dated, ., 19.. 


EXAMINATION BY THE ASSESSORS. 

Q. What is your name and residence? 

A. 

Q. What reduction do you ask in the valuation of said real estate? 

A. 

Q. On what grounds do you ask it? 

A. 

Q. When did you acquire it? 

A. 

Q. How (by purchase, inheritance, etc.) ? 

A. 

Q. If bv purchase, when did you buy it? 

A. .. ..‘. 

Q. What did you pay for it? 

A. 

Q. What improvements have been made upon it, and at what outlay? 

A. 

(Add any further questions the assessors may see fit to ask.) 

Q. On what grounds do you ask for a reduction of the assessment on said 
personal property? 

A. 

Q. What is the nature of said personal estate (notes, mortgages, bank 
deposits, accounts, chattels, etc.) ? 

A. 

Q. How much have you invested in each? 

A. 

Q. How much have you on deposit in savings banks? 

A. 

Q. How much have you invested in securities or properties in other states, 
and which securities are in your possession or in the possession of other per¬ 
sons residing in this state? 

A. 

Q. How much of your personal estate is invested in United States securities 
■or other nontaxable property? 

A. 

Q. How much in each ? 

A. 

Q. What does your indebtedness consist of? 

A. 

Q. Has any of your indebtedness been contracted or incurred in the pur- 
-chase of nontaxable property or securities? 

A. 


10 

























Ch. I. 


THE ASSESSOE. 

Application to reduce assessment. 


§ 13 


Q. If it has, how much? 

A. .. 

Q. Is any portion of it for or on account of any indirect liability as surety, 
guarantor or indorser? 

A. 


Q. If so, how much? 
A. 


Q. Is any portion of it for or on account of any debt or liability contracted 
or incurred for the purpose of evading taxation? 


Q. How much money, received from pension or bounty money, have you in¬ 
vested in your personal property, or real estate? 

A. 


Q, What is the net value of your personal estate after deducting your total 
indebtedness and exempt property? 

A. 

(Add any further questions that the assessors may think necessary.) 
Dated, ., 190.. 


Applicant. 

STATE OF NEW YORK, ) 

County of., j 

I, ., do solemnly swear that the answers to questions put to 

me by the assessors of the town of., N. Y., touching the value of 

my real estate, the amount and value of my personal property liable to 
assessment by them, are true. And that the amount of debts owing by me 

and to be deducted from the amount of my personal assessment, is $., 

and that there is not included in such amount any debt contracted for or 
incurred in the purchase of nontaxable property or security owned by me 
or held for my benefit, nor for or on account of any indirect liability as 
surety, guarantor, indorser or otherwise, nor for the purpose of evading taxa¬ 
tion. 


Subscribed and sworn to before me, this 
.... day of., 190.. 

Unless there is a complaint made as to an assessment, the assessors do not 
seem to have power to increase the same; nor to add the names of persons 
omitted from the roll. 

The requirements as to this statement seem to be mandatory 

People V. Supervisors, 15 Barb. 607; Adriance v. Supervisors, 12 How. 
224; People v. Ross, 15 id. 63; People ex rel. W. S. R. R. v. Adams, 
125 N. Y. 471; 99 id. 254, supra; 126 id. 166, supra; but see In re Cor¬ 
win, 135 id. 245. 


STATEMENT FORM. 

STATE OF NEW A^ORK, ) . 

\ 00 » • m 

County of Monroe. ) 

John Doe, being duly sworn, says, that he resides in the town (or city) 

,of .. and that he is assessed on the assessment-roll of said town 

(or city) for the year 190.., upon real estate own^d by him therein for the 
sum of.dollars; that such assessment is incorrect in the follow¬ 

ing respects: 

First. That deponent is a pensioner of the United States and expended in 

the purchase of said real estate the sum of . dollars out of his 

pension moneys, no part of which has been deducted from his said assessment. 

Second. That (designating the particulars in which the assessment is in¬ 
correct) and so on. 

Wherefore, deponent asks that his said assessment be corrected in the 
particulars mentioned. 

11 



















13 


THE ASSESSOR. 


Ch. I. 


Application to reduce assessment. 

Dated,., N. Y., July 190.. 

Sworn to before me, this .... \ 

day of., 190.. J JOHN DOE. 


Notary Public, .. N. Y. 

STATEMENT OF PERSONAL PROPERTY. 

Owned or possessed by . 

Residing at .N. Y. 

For the taxable year 190. . 

Do you own any mortgages upon real estate? If you do, state the aggregate 
amount unpaid thereon. 

What was the aggregate amount of debts which were owing to you on 
May 1st, 190.., including checks payable on that day and notes and drafts 
due at that date? 

What is the value of such debts? 

Had you on May 1st, 190. ., any money at interest? If you had, state the 
amount thereof. 

Of what amount of cash on hand were you possessed on May 1st, 190.., not 
including checks payable on that day and drafts and notes due at that date 
and money at interest or debts due you? 

Has the amount of cash on hand or property owned by you on said date 
been offset or lessened in any of the answers to the foregoing questions be¬ 
cause money was, or is, owed by you, or by reason of liabilities of any kind 
against you? 

What was the total amount of indebtedness against you on May Ist, 19G,. ?' 

On the first day of May, 190. ., were yoti trustee or guardian for any per¬ 
son or persons? If so, do you as such trustee or guardian at that date have 
in your possession or control any personal estate? If so, state the name of 
the person or persons for whom you were on that date trustee or guardian, 
with the amount of personal estate owned by each. 

On May 1st, 190.., did you hold personal property as an executor or an 
administrator? If so, state the name of each estate and the amount of per¬ 
sonal property owned by each estate. 

Did you on May 1st, 190.., severally or jointly with others, hold personal 
property in trust for any person or persons who are residents of the town of 

.. . . . ? If so, state the name of each of such persons with the 

amount of ‘personal property so held for each. 

On May 1st, 190.., was there any personal property heretofore enumerated 
held in trust or otherwise for you ? 

Did you on May 1st, 190.., own individually or as trustee or otherwise, 
personal property without the State of New York? If so, what was the 
value thereof? 

Have you within one year prior to May 1st, 190.., transferred or agreed 
to sell or transfer to any person, any personal property up to that time 
owned by you, for the purpose of evading, or in some manner avoiding the 
payment of a tax upon such property, with the understanding, express or 
implied, or with the expectation on your part, that the same should be re¬ 
transferred, re-delivered, or re-sold to you after May 1st, 190..? 

Have you contracted any liability by giving your note or otherwise, without 
a full consideration therefor for the purpose of avoiding taxation? 

STATE OF NEW YORK, ) 

County of Monroe, ( ss.: 

Town of.) 

. of the town of . aforesaid, do herebv 

solemnly swear that the foregoing statement subscribed by me, contains a 
full, true, and correct description of all the taxable personal property owned 
01 contiolled by me, and that 1 am unconditionallv bound to pay the amount 

12 












€h. I. 


THE ASSESSOB. §§ 14, 15 

Penalty for false statement, correction of tax roll. 


of indebtedness set down therein as owing by me, and that my answers 
to the foregoing interrogatories are correct and true without mental reserva¬ 
tion or qualification, and that I have not conveyed or disposed of any property 
or estate in any manner, or created any fictitious debt for the purpose of 
evading provisions of law, or for the purpose of affecting the value and 
amount of my taxable estate, so help me God. 

Subscribed and sworn to before me, 
this .... day of ., 190.. 


§ 14. Penalty for making false statement. —A person, who, in 
making any statement, oral or written, which is required or au¬ 
thorized by law to he made as the basis of imposing any tax or 
assessment, or of an application to reduce any tax or assessment, 
willfully makes, as to any material matter, any statement which 
he knows to be false, is guilty of a misdemeanor. 

Penal Code, § 485. 

§ 15. Correction and verification of tax-roll. —When the as¬ 
sessors or a majority of them shall have completed their roll, they 
shall severally appear before any officer of their county authorized 
by law to administer oaths and shall severally make and subscribe 
before such officer an oath in the following form: We, the under¬ 
signed, do severally depose and swear that we have set down in the 
foregoing assessment roll all the real estate situated in the tax dis¬ 
trict in which we are assessors, according to our best information; 
and that, with the exception of those cases in which the value of 
the said real estate has been changed by reason of proof produced 
before us, and with the exception of those cases in which the value 
of any special franchise has been fixed by the state board of tax 
commissioners, we have estimated the value of the said real estate 
at the sums which a majority of the assessors have decided to be 
the full value thereof; and, also, that the said assessment rolbcon¬ 
tains a true statement of the aggregate amount of the taxable per¬ 
sonal estate of each and every person named in such roll over and 
above the amount of debts due from such persons, respectively, and 
excluding such stocks as are otherwise taxable, and such other 
property as is exempt by law from taxation, at the full value 
thereof, according to our best judgment and belief,’^ which oath 
shall be written or printed on said roll, signed by the assessors 

and certified by the officer. 

Tax Law, § 37, as am’d by chap. 712, Laws of 1899. 


13 





THE ASSESSOE. 


Cii. I. 


§ 16 


Filing of roll and notice thereof. 

Until the oath is made and roll certified to as required the assessors have 
not “ completed ” it nor discharged their full duty thereto and the oath and 
certificate must substantially comply with the statute. 

People V. Duffern, 68 N. Y. 321; Colman v. Shattuck, 62 N. Y. 348. 

A defective oath may be amended. 

People V. Haupt, 104 N. Y. 377; People v. Jones, 106 N. Y. 330. See 
also, Nat. Bank v. Elmira, 53 N. Y. 49; Brevoort v. City of Brooklyn, 
89 N. Y. 128; Hinckey v. Cooper, 22 Hun, 253. 

When in the oath the word “ hereof ” was used instead of “ of proof ” in 
the clause “ by reason of proof produced before us,” the assessment was de¬ 
clared void. 

Shattuck V. Bascom, 105 N. Y. 39. 

§ 16. Filing of roll and notice thereof.—In cities the assess¬ 
ment roll when thus completed and verified shall be filed on or 
before September first, in the office of the city clerk, there to 
remain for fifteen days for public inspection. The assessors 
shall forthwith cause a notice to be posted conspicuously in at 
least three public places in the tax district and to be published 
in one or more newspapers, if any, published in the city, that 
such assessment roll has been finally completed and stating that 
it has been so filed and will be open to public inspection. At 
the expiration of such fifteen days, the city clerk shall deliver 
such roll to a supervisor of the tax district embraced therein. 
In towns, when the assessment roll shall have been thus completed 
and verified, the assessors shall make two copies thereof, one of 
which shall be retained by them for the use of themselves and 
their successors in office, and the other of which, duly certified 
by the said assessors to be a copy of said assessment roll, shall, 
on or before the fifteenth day of September, be filed in the office 
of the town clerk, and which shall thereupon become a public rec¬ 
ord. The assessors shall forthwith cause a notice to be posted 
conspicuously in at least three public places in the tax district 
and to be published in one or more newspapers, if any, published 
in the town, that such assessment roll has been finally completed 
and stating that such certified copy has been so filed. The said 
original assessment roll shall on or before the first day of Oc¬ 
tober be delivered to a supervisor of the tax district embraced 
therein. ^Notwithstanding the provisions of this section, the 
board of supervisors of any county may determine the number of 
copies of the town assessment rolls of the towns of such county to 
be made, by whom such copies shall be made, the date when the 
certified copy of the town assessment roll shall be filed in the 

14 


Ch. I. 


THE ASSESSOR. 

Neglect by assessors. 


ir 


office of the town clerk, and the date when the original assessment 
roll shall be delivered to the supervisor of the town. 

Tax Law, § 38, as am’d by Laws of 1904, chap. 279. 


Notice of Filing Completed Assessment-roll With Clerk. 

(Tax Law, § 38.) 

'Sotice is hereby given that the assessment-roll (or assessment-rolls), for 

the town (or city) of ., in the county of . for the 

year 19. ., has been finally completed by the undersigned assessors, and a cer¬ 
tified copy thereof was filed in the office of the town (or city) clerk, at the 

. of ., where the same will remain open to public 

inspection for fifteen days. 

Dated this -day of ., 19.. 

A. B., 

C. D., 

E. F., 

Assessors of the town of . 

After the rolls are delivered for filing they can not be changed in any 
manner, except amended oath. 

People V. Jones, 106 N. Y. 330; K. W. & O. v. Smith, 39 Hun, 332; affd., 
101 N. Y. 684; People v. Barker, 150 N. Y. 52-56; In re Babcock, 115 
N. Y. 450; Clark v. Norton, 49 N. Y. 243. 

If the notice is not given as above required the time for a person aggrieved 
to apply for a review of said assessment under § 251 of Tax Law, is unlimited. 

In re Corwin, 135 N. Y. 245; People v. Haupt, 104 N. Y. 377. 

§ 17. Neglect or omission of duty by assessors.—The assess¬ 
ors, in the execution of their duties, shall use the forms and 
follow the instructions transmitted to them, from time to time, 
by the commissioners of taxes. If any assessor shall neglect or 
omit to perform any duty, the other assessors shall perform such 
duty and shall certify upon the assessment-roll the name of the 
delinquent assessor, stating therein the cause of such omission, 
and the assessment-roll, when otherwise made and completed in 
accordance with the requirements of this article, shall be deemed 
to be the assessment-roll of all the assessors. If the assessors 
shall neglect to meet for the purpose of hearing grievances any 
person aggrieved by the assessment may appeal to the board of 
supervisors at its next meeting, which shall have the same power 
to review and correct such assessment as the assessors have under 
this article. If any assessor shall refuse or neglect to perfor/n ’ 
any duty or do any act required of him by this article, he shall 
forfeit to the county the sum of fifty dollars, to be recovered by 

the district attorney. 

Tax Law, § 40; 3 R. S. 3103. 


15 








18 


THE ASSESSOR. 


Ch. I. 


Fees. 


Certificate of Neglect or Omission of Duty of One of the Assessors. 


(Tax Law, § 40.) 



STATE OF NEW YORK, 


County of.J 

We, A. B., and C. D., two of the assessors of the town of.. 

in the county of ., do hereby certify to the board of supervisors 

of such county, in pursuance of section 40 of the Tax Law, that E. F., the 
other assessor of such town, has neglected (or omitted) to verify the fore¬ 
going assessment-roll, or (state other omission), the cause of such neglect 
(or omission) being (state the same). 

Dated this .... day of., 19... 


A. B. 
C. D. 


§ 18. Fees, assessor’s fees.— 

For each day’s actual and necessary service performed 
by, for town. 


$2 00 


Or at the option of the towm board, a salary not exceeding 
$1,000 per annum, when the assessed valuation of real estate ex¬ 
ceeds $20,000,000. 

Except that in Monroe and Nassau counties assessors are en¬ 
titled to $3 per day, and in I^assau county the towm boards may 
fix an annual salary not exceeding $1,200. 

Town charge. 

Town Law, § 178, subd. 1, as am’d by Laws 1900, chap. 292; Laws 1902, 
chap. 320; Laws 1903, chap. 492; Law^s, 1904, chap. 124, 312; Laws 
1906, chap. 62. 


16 








CHAPTER TWO. 


TAXABLE PKOPERTY. 


§19. Taxable persons, personal prop¬ 
erty. 

§20. When property of nonresident is 
taxable. 

§21. When exempt. 

§22. Personal property exempted. 

§23. Personal property defined. 

§24. Taxable persons — residence. 

§25. Deduction for debts, etc. 

§26. Assessment of real estate. 

§27. Assessment of special fran¬ 
chises. 

§28. Certiorari to review assessment. 

§29. Deduction from special fran¬ 
chises. 

§30. Special franchise tax not to af¬ 
fect other tax. 

§31. Taxation and exemption of col¬ 
leges of pharmacy. 

§32. Place of taxation of real prop¬ 
erty. 

§33. Taxation of real property di¬ 
vided by line of tax district. 

§34. Property exempt from taxation. 


§35. Householders’ exemptions. 

§36. Building and loan associations 
exemptions. 

§37. Real estate mortgages exemp¬ 
tion and taxation of. 

§38. Cemeteries. 

§39. Soldiers monument associations. 
§40. Insurance companies, etc. 

§41. United States securities. 

§42. Historical societies. 

§43. Hospital corporations. 

§44. Plank roads and turnpikes. 

§45. Fraternal organizations. 

§46. Firemen, etc. 

§47. Ascertaining facts for assess¬ 
ment. 

§48. State lands in forest preserve. 
§49. Nonresidents, etc. 

§50. Abandonment of lot divisions. 
§51. Survey and maps. 

§52. Agent, trustee, guardian, etc. 
§53. Omitted property. 

§54. Debts owing nonresidents. 

§55. Assessments against estates. 


§ 19. Taxable persons—Personal property—Place of Taxation 
of property of residence.—Every person shall be*taxed in the tax 
district where he resides when the assessment for taxation is made, 
for all personal property owned by him, or under his control as 
agent, trustee, guardian, executor or administraor. Where tax¬ 
able personal property is in the possession or under the control 
of two or more agents, trustees, guardians, executors or admin¬ 
istrators residing in different tax districts, each shall be taxed 
for an equal portion of the value of such property so held by them. 
Rents reserved in any lease in fee or for one or more lives or 
for a term more than twenty-one years and chargeable upon real 
property within the State, shall be taxable to the person enti¬ 
tled to receive the same, as personal property in the tax district 
where such real property is situated, and for the purpose of the 
taxation thereof such person is to be deemed a resident of such 
tax district. 

Tax Law, § 8; 3 R. S. 3094. 

As to what constitutes “ Residence,” see § 1236. 

As to what constitutes ” Personal Property,” see § 1235. 

As to debts to be deducted, see § 1237. 

17 


o 


§§ 20-23 


TAXABLE PBOPEBTY. 


Ch. II. 


When property taxed, exempt; defined. 

§ 20. When property of nonresidents is taxable.—Siibdivi- 
vision 1. Nonresidents of the state doing business in the state,, 
either as principals or partners, shall be taxed on the capital in¬ 
vested in such business, as personal property, at the place where 
such business is carried on, to the same extent as if they were resi¬ 
dents of the state. 

Subdivision 2. The personal property of nonresidents of the 
state having an actual situs in the state, and not forming a part 
of capital invested in business in the state, shall be assessed in 
the name of the owner thereof for the purpose of identification 
and taxed in the tax district where such property is situated, un¬ 
less exempt by law. This subdivision shall not apply to money, 
or negotiable collateral securities, deposited by, or debts owing 
to, such nonresidents nor shall it be construed as in any manner 
modifying or changing the law imposing a tax on real estate 
mortgage securities. 

Tax Law, § 7, as am’d by Laws 1906, chap. 248. 

§ 21. When exempt.—^^A bond, mortgage, note, contract, ac¬ 
count or other demand, belonging to any person not a resident of 
this State, sent to or deposited in this State for collection; the 
products of another State, owned by a nonresident of this State 
and consigned to his agent in this State for sale on commission 
for the benefit of the owner; moneys of a nonresident of this- 
State, under the control or in the possession of his agent in this 
State, when transmitted to such agent for the purpose of invest¬ 
ment or otherwise ’’ are exempt from taxation. 

Tax Law, § 4, subd. 13; 3 R. S. 3093. 

§ 22. Personal property exempted from taxation.—All real 
property situate within the state and all personal property owned 
or situate within the state is taxable unless exempt by law. 

Tax Law, § 3; 3 R. S. 3091. 

§ 23. Personal property defined.—The terms ''personal estate,’" 
and "personal property,” as used in this chapter, include chat¬ 
tels, money, things in action, debts due from solvent debtors, 
whether on account, contract, note, bond or mortgage; debts and 
obligations for the payment of money due or owing to persons 
residing within this State, however secured or wherever such 
securities shall be held; debts due by inhabitants of this State to 
persons not residing within the United States for the purchase of 

18 


Ch. II 


TAXABLE PEOPERTY. §§ 24-26 

Residence of taxable persons, deduction, real estate. 


any real estate; public stocks, stocks in moneyed corporations, and 
such portion of the capital of incorporated companies, liable to 
taxation on their capital, as shall not he invested in real estate. 

Taw Law, § 2, subd. 5, as numbered by Laws 1901, chap. 490. 

§ 24. Taxable persons—residence.— Residence of a taxpayer 
for taxation purposes is presumed to continue to be where 
previously shown until change is made to appear affirmatively. 

See § 19, ante. 

Matter of Nichols, 54 N. Y. 62; People v. Crowley, 21 A. D. 304; Pod- 
dock V. Lewis, 59 A. D. 430. 

A mere declaration by taxpayer of a change of residence is not of itself 
sufficient to change his residence. 

People V. Streeber, 103 N. Y. 652. 

If a person has two residences the place where his family lives where he 
stays the greater part of his time where he casts his vote is the place for 
taxation of his personal estate. 

People V. Barker, 17 N. Y. Supp. 788; People v. Crowley, 21 A. D. 304; 
Bowe V. Jenkins, 69 Hun, 458; People v. Moore, 52 Hun, 13; Bell v. 
Pierce, 51 N. Y. 12. 

§ 25. Deduction for debts, except those fraudulently con¬ 
tracted etc. —The just debts owing by persons and corporations 
are to be deducted from the assessed value of their personal prop¬ 
erty, or if the debts exceed the value of the personalty no assess¬ 
ment can be levied on account of the personalty. 

Tax Law, § 21, subd. 4; 3 R. S. 3097. 

People V. Barker, 87 Hun, 194; People v. Dedrich, 161 N. Y. 195. 

No deduction shall be allowed in the assessment of personal 
property by reason of the indebtedness of the owner contracted, 
or incurred, in the purchase of non-taxable property or securities 
o\vned by him or held for his benefit, nor for or on account of 
any indirect liability as surety, guarantor, indorser or otherwise, 
nor for or on account of any debt or liability contracted or in¬ 
curred for the purpose of evading taxation. 

Tax Law, § 6; 3 R. S. 3093. 

§ 26. Assessment of real estate. —All real property within 
this State * * * is taxable unless exempt from taxation by 

law. » 

Tax Law, § 3; 3 R. S. 3091. 

Definition of real estate. —The terms land,” real estate,” 
and real property,” as used in this chapter, include the land 
itself above and under water, all buildings and other articles and 

19 


TAXABLE PKOPERTY. 


Ch. II. 


§ 26 

Definition of real estate. 

structures, substructures and superstructures, erected upon, under 
or above, or affixed to the same; all wharves and piers, includ¬ 
ing the value of the right to collect wharfage, cranage, or dockage 
thereon; all bridges, all telegraph lines, wires, poles and appurte¬ 
nances; all supports and inclosures for electrical conductors and 
other appurtenances upon, above and under ground; all surface, 
underground or elevated railroads, including the value of all 
franchises, rights or permission to construct, maintain or operate 
the same in, under, above, on or through, streets, highways, or 
public places; all railroad structures, substructures and super¬ 
structures, tracks and the iron thereon; branches, switches and 
other fixtures permitted or authorized to be made, laid or placed 
in, upon, above or under any public or private road, street or 
ground; all mains, pipes and tanks laid or placed in, upon, above 
or under any public or private street or place for conducting 
steam, heat, water, oil, electricity or any property, substance or 
product capable of transportation or conveyance therein or that is 
protected thereby, including the value of all franchises, rights, au¬ 
thority or permission to construct, maintain or operate, in, un¬ 
der, above, upon, or through, any streets, highways, or public 
places, any mains, pipes, tanks, conduits, or wires, with their ap¬ 
purtenances, for conducting water, steam, heat, light, power, gas, 
oil, or other substance, or electricity for telegraphic, telephonic 
or other purposes; all trees and underwood growing upon land, 
and all mines, minerals, quarries and fossils in and under the 
same, except mines belonging to the state. A franchise, right, 
authority or permission specified in this subdivision shall for the 
purpose of taxation be known as a special franchise.’’ A spe¬ 
cial franchise shall be deemed to include the value of the tangible 
property of a person, copartnership, association or corporation 
situated in, upon, under or above any street, highway, public 
place or public waters in connection with the special franchise. 
The tangible property so included shall be taxed as a part of the 
special franchise. No property of a municipal corporation shall 
be subject to a special franchise tax. 

Tax Law, § 2, subd. 3, as am’d by chap. 712, Laws of 1899. 


The term special franchise shall not be deemed to include the 
crossing of a street, highway or public place where such crossing 
is not at the intersection of another street or highway, unless 
such crossing shall be at other than right angles for a distance 

20 


Ch. II. TAXABLE PROPERTY. § 27 

Assessment of special franchises. 

of not less than two hundred and fifty feet, in which case the 
whole of such crossing shall be deemed a special franchise. This 

subdivision shall not apply to any elevated railroad. 

Tax Law, § 2, subd. 4, as added by Laws 1901, chap. 490. 

Buildings and other articles erected upon or affixed to land are real estate 
for taxation, although they may be owned by one other than the owner of 
the land. 

People V. Power of Taxes, 80 N. Y. 573. 

All trees, underwood growing on land, all mines, minerals, quarries, are 
real estate for taxation. 

People V. Comrs., 104 N. Y. 240. 

Elevated railway foundations, columns and superstructures are taxable as 
real estate. 

People V. Tax Comr., 82 N. Y. 459. 

Machinery standing on brick or wooden foundations, fastened with bolts, 
screws or shafting, forming part of a manufacturing plant owned by a manu¬ 
facturing company, are taxable as real estate. 

People ex rel. National Storage Co. v. Waldon, 26 A. D. 527. 

Gas mains and underground conduits and horse railways are assessable as 
real estate. 

People V. Barker, 81 Hun. 22; People v. Cassidy, 46 N. Y. 46; Herkimer 
Co. L. & P. Co. V. Johnson, 37 A. D. 257. 

Lease for 999 years is real estate. 

Elmira v. Dunn, 22 Barb. 402. 

Railroad tracks, tunnels, ties, rails, sub-structures, superstructures, sta¬ 
tions, etc., etc., are assessable as real estate. 

People V. Clapp, 152 N. Y. 490; People v. Comr., 80.. N. Y. 573; People v. 
Comr., 101 N. Y. 322. 

Switches and conduits connecting street, feed mains of an electric light com¬ 
pany, with premises of its customers, not assessable as real estate. 

People V. Feinbrier, 99 A. D. 274, affd. 181 N. Y. 549. 

When one persons owns the land as well as the buildings and the fixtures, 
machinery, structures, etc., standing upon it, then all should be included in 
one assessment. If, however, one persons owns the land and another the fix¬ 
tures on them the land should be assessed to the owner of it and the fixtures 
etc., assessed to the owner as realty. 

Matter of A. & B. T. Rd., 94 A. D. 509. 


The franchise right, authority or permission mentioned in sub-division 
3, of section 2, above, means some special privilege derived of some govern¬ 
mental body or political body having a right to grant "the privileges 
sought to be taxed. A pipe line laid in highway, the fee of which is owned 
by abutting owners with the consent of abutting owners, but without a grant 
of state or other public body, is not a special franchise subject to tax under 
above subdivision 3. 

People V. Relsof M. Co., 75 A. D. 131. 

§ 27. Assessment of special franchises.—The state board of 
tax commissioners shall annually fix and determine the valuation 

21 


TAXABLE PKOPERTY. 

Assessment of special franchises. 


Ch. II. 


§ 27 


of each special franchise subject to assessment in each city, town, 
or tax district. After the time fixed for hearing complaints the 
tax commissioners shall finally determine the valuation of the 
special franchises, and shall file with the clerk of the city or town 
in which said special franchise is assessed a written statement 
duly certified by the secretary of the board of the valuation of each 
special franchise assessed therein as finally fixed and determined 
by said board; such statement of valuation shall be filed with 
the town clerk of the respective towns within thirty days next 
preceding the first day of July in each year; and with the clerks 
of cities of the state within thirty days before the date set opposite 
the name of each city in the following schedule. In the city of 
New York such statement shall be filed with the department of 
taxes and assessments. 


SCHEDULE OF DATES FOR FILING OF ASSESSMENTS OF SPECIAL 

FRANCHISES. 


Name of city. 

Date. 

Name of city. 

Date. 

Rochester . 


1st. 

Little Falls. 


1st. 

Jamestown .. 


1st. 

Watervliet . 

... July 

1st. 

Ithaca . 


1st. 

Niagara Falls. 

. .. July 

1st. 

Gloversville .. 


1st. 

Kingston . 


1st. 

Auburn . 


1st. 

Newburgh . 

. .. July 

1st. 

New York city. 


1st. 

Hudson . 


1st. 

Schenectady .. 


1st. 

Amsterdam . 

. . . July 

1st. 

Corning .. 


1st. 

Binghamton . 


1st. 

Hornell . 


1st. 

Geneva . 


1st. 

Oswego .. 


1st. 

Middletown . 


1st. 

North Tonawanda. 

. .. July 

1st. 

Johnstown . 


1st. 

Clean .. 


1st. 

Fulton . 


1st. 

Syracuse . 


1st. 

Plattsburg . 


1st. 

Cohoes . 


1st. 

Tonawanda . 

. .. July 

1st. 

Ogdensburg . 


1st. 

Buffalo . 


1st. 

Dunkirk . 


1st. 

Yonkers . 


1st. 

Troy . 


1st. 

New Rochelle. 


1st. 

Rome . 

... July 

1st. 

Albany . 


1st. 

Watertown . 

... July 

1st 

Mount Vernon. 


1st. 

Elmira . 

. .. July 

1st. 

Rensselaer . 


1st. 

Lockport . 

. .. July 

1st. 

Oneida . 


1st. 

Utica . 


1st. 

Cortland . 


1st. 

Poughkeepsie . 

... July 

1st. 





Each city or town clerk shall, within five days after the receipt 
by him of the statement of assessment of a special franchise by 
the state board, deliver a copy of such statement certified by him 
to the assessors or other officers charged with the duty of making 
local assessments in each tax district in said city or town and to 
the assessors of villages and commissioners of highways within 
their respective towns and villages. The valuations of every spe- 















































Ch, II. 


TAXABLE PEOPERTY. 


§ 27 


Assessment of special franchises. 

cial franchise as so fixed by the state hoard shall be entered by 
the assessors or other officers in the proper column of the assess¬ 
ment roll before the final revision and certification of such roll 
by them, and become part thereof with the same force and effect 
as if such assessment had been originally made by such assessor or 
other officer. If a special franchise assessed in a town is wholly 
within a village, the valuation fixed by the state board for the town 
shall also be the valuation for the village. If a part only of such 
special franchise is in a village, or is in a village situated in more 
than one tax district, it shall be the duty of the village assessors 
to ascertain and determine what portion of the valuation of such 
franchise, as the same has been fixed by the state board, shall be 
placed upon the tax roll for village purposes. The valuation ap¬ 
portioned to the town shall be the assessed valuation for highway 
purposes, and in case part of such special franchise shall be as¬ 
sessed in a village and part thereof in a town outside a village, the 
commissioners of highways of the town and village shall meet on 
the third Tuesday in August in each year and apportion the valua¬ 
tion of such special franchises between such town outside the vil¬ 
lage and such village for highway purposes. In case of disagree¬ 
ment between them the decision of the supervisor of the town shall 
be final. The town assessors shall make an apportionment among 
school districts at the time and in the manner required by section 
thirty-nine of this chapter. The valuation so fixed by the state 
board shall be the assessed valuation on which all taxes based on 
such special franchise in the city, town or village for state, munici¬ 
pal, school or highway purposes shall be levied during the next 
ensuing year. It shall not be necessary for the state board of tax 
commissioners to give notice to any person, copartnership, associa¬ 
tion or corporation of the valuation of a special franchise located 
in any village for village purposes except in a case where such 
valuation is required to be made for such village purposes by the 
state hoard of tax commissioners. The assessors or other taxing 
offif’pr, or other local officer in any city, town or village, or any 
state or county officer, shall on demand furnish to the state board 
of tax commissioners any information required by such board for 
the purpose of determining the value of the special franchise. 

Tax Law, § 42, added by Laws 1899, chap. 712, as am’d by Laws 1900, 
chap. 254; Laws 1902, chap. 112; am’d, chap. 382, Laws 1904. 

This act shall not relate to the assessment- of special franchises 
in the city of Buffalo made or to be made by the state board of 

23 


TAXABLE PPvOPEKTY. 


Ch. II. 


§ 28 


Review of assessment. 

tSLX commissioners in the year nineteen lumdred and four for 
the purpose of raising the annual taxes of said city of Buffalo 
for the fiscal year beginning July first, nineteen hundred and four. 

Laws of New York 1904, chap. 382. 

The franchise herein referred to shall be assessed as real estate. That is 
to say not subject to be diminished for charges thereon. The allowance of 
such charges is made only by deducting therefrom the tax. 

Heerwagen v. Cons. St. Ry. Co., 179 N. Y. 99. 

§ 28. Certiorari to review assessment. —An assessment of a 
special franchise by the state board of tax commissioners may be 
reviewed in the manner prescribed by article eleven of this chaj)- 
ter, and that article applies so far as practicable to such an assess¬ 
ment, in the same manner and with the same force and effect as if 
the assessment had been made by local assessors; a petition for a 
writ of certiorari to review the assessment must be presented within 
fifteen days after the completion and filing of the assessment roll, 
and the first posting or publication of the notice thereof as re¬ 
quired by law. Such writ must run to and be answered by said 
state board of tax commissioners, and no writ of certiorari to re¬ 
view any assessment of a special franchise shall run to any other 
board or officer unless otherwise directed by the court or judge 
granting the writ. An adjudication made in the proceeding insti¬ 
tuted by such writ of certiorari shall he binding upon the local 
assessors and any ministerial officer who performs any duty in the 
collection of said assessment in the same manner as though said 
local assessors or officers had been parties to the proceeding. The 
state hoard of tax commissioners on filing with the city, town or 
village clerk a statement of the valuation of a special franchise, 
shall give to the person, copartnership, association or corporation 
affected written notice that such statement has been filed, and 
such notice may be served on a copartnership, association or cor¬ 
poration by mailing a copy thereof to it at its principal office or 
place of bussiness, and on a person either personally or by mail¬ 
ing it to him at his place of business or last known place of resi¬ 
dence. 

Tax Law, § 45, added by chap. 712, Laws of 1899, as am’d by chap. 

254, Laws of 1900. 

In any proceeding for the review of an assessment of a spe¬ 
cial franchise made by the state board of tax commissioners, said 
state board of tax commissioners is authorized to appear by coiin- 

24 


Ch. 11. TAXABLE PROPERTY. § 29 

Deduction of special tax. 

sel to be designated by the attorney-general. The compensation 
of such counsel and the necessary and proper expenses and dis¬ 
bursements, including the expense of procuring the evidence of 
experts, incurred or made by him in the defense of such proceed¬ 
ing, and upon any appeals therein, shall when audited and al¬ 
lowed as are other charges against such tax district, be a charge 
upon the tax district upon whose rolls appears the assessment 
sought to be reviewed. Where, in one proceeding, there is re¬ 
viewed the assessment of a special franchise in more than one tax 
district, separate accounts shall be rendered for said costs, ex¬ 
penses and disbursements to the proper officer of each of said tax 
districts and audited and allowed by him as aforesaid. For the 
purposes of this section, the city of New York shall be deemed 
one tax district. 

Tax Law, § 45a, added by Laws 1906, chap. 155. 

§ 29. Deduction from special franchise tax for local purposes. 

—If, when tax assessed upon any special franchise is due and pay¬ 
able under the provisions of law applicable to the city, town or vil¬ 
lage in which the tangible property is located, it shall appear that 
the person, co-partnership, association or corporation affected has 
paid to such city, town or village for its exclusive use within the 
next preceding year, under any agreement therefor, or under any 
statute requiring the same, any sum based upon a percentage of 
gross earnings, or any other income, or any license fee, or any sum 
of money on account of such special franchise, granted to or pos¬ 
sessed by such person, co-partnership, association or corporation, 
which payment was in the nature of a tax, all amounts so paid 
for the exclusive use of such city, town or village except money 
paid or expended for paving or repairing of pavement of any 
street, highway or public place, shall be deducted from any tax 
based on the assessment made by the state board of tax commis¬ 
sioners for city, town or village purposes, but not otherwise; and 
the remainder shall be the tax on such special franchise payable 
for city, town or village purposes. The chamberlain or treasurer 
of a city, the treasurer of a village, the supervisor of a town, or 
other officer to whom any sum is paid for which a person, co- 
partnership, association, or corporation is entitled to credit as 
provided in this section, shall, not less than five nor more than 
twenty days before a tax on a special franchise is payable, make 
and deliver to the collector or receiver of taxes or other officer au- 

25 


§§ 30, 31 


TAXABLE PEOPERTY. 


Ch. II. 


Special franchise tax, colleges of pharmacy. 

tliorized to receive taxes for such city, town or village, his certifi¬ 
cate showing the several amounts which have been paid during the 
year ending on the day of the date of the certificate. On the 
receipt of such certificate the collector, receiver or other officer 
shall immediately credit on the tax roll to the person, co-partner¬ 
ship, or corporation affected the amount stated in such certifi¬ 
cate, or any tax levied against such person, copartnership, asso¬ 
ciation or corporation on an assessment of a special franchise for 
city, town or village purposes only, but no credit shall be given 
on account of such payment or certificate in any other year, nor 
for a greater sum than the amount of the special franchise tax 
for city, town or village purposes, for the current year; and he 
shall collect and receive the balance, if any, of such tax as required 
by law. 

Tax Law, § 46. 

A payment by a street surface railway company to a municipality under 
an agreement, whereby a percentage of the gross receipts previously payable 
should be reduced in consideration of granting transfers, etc., is under § 46 
this section in the nature of a tax and the amount should be deducted from 
the special franchise tax. 

Heerwagen v. Cross Town Street Ry. Co., 179 N. Y. 99. 

§ 30. Special franchise tax not to affect other tax.—The im¬ 
position or payment of a special franchise tax as provided in this 
chapter shall not relieve any association, copartnership or cor¬ 
poration from the payment of any organization tax or franchise 
tax or any other tax otherwise imposed by article nine of this 
chapter. Or by any other provision of law; but tangible property 
subject to a special franchise tax situated in, upon, under or above 
any street, highway, public place or public waters, as described in 
subdivision three of section two shall not be taxable except upon 
the assessment made as herein provided by the state board of tax 
commissioners. 

Tax Law, § 47. 

§ 31. Taxation and exemption of colleges of pharmacy.— 
Property real from which no rent is derived and personal 
property, situated within any city of the first class and belong¬ 
ing to any incorporated pharmaceutical society of any county 
which is either wholly or partly within such city, which society 
has heretofore been or may hereafter be authorized and empow¬ 
ered by act of the legislature to establish and which has estab¬ 
lished or may hereafter establish, a college of pharmacy in such 

26 


Ch. II. 


TAXABLE PKOPEKTY. 


33 


Place of taxation. 

city; provided that such property is used for the purposes of 
such college and not otherwise^ and provided also that the ex¬ 
emption of such property for any society in the counties of Kings 
and Xew A"ork shall not exceed one hundred thousand dollars and 
in any other county affected hereby, shall not exceed fifty thou¬ 
sand dollars. 

Tax Law, § 19, added by Laws 1905, chap. 446. 

§ 32. Place of taxation of real property.—^\Vhen real property 
is owned by a resident of a tax district in which it is situated, it 
shall he assessed to him. When real property is owned by a resi¬ 
dent outside the tax district where it is situated, and is occupied, 
and the occupant is a resident of the tax district, it shall he as¬ 
sessed to either the owner or occupant. If the occupant resides 
out of the tax district or if the land is unoccupied, it shall he 
assessed as non-resident, as hereinafter provided by article two. 

1 n all cases the assessment shall be deemed as against the real prop¬ 
erty itself, and the property itself shall be holden and liable to 

sale for any tax levied upon it. 

Tax Law, § 9, as am’d by Laws 1902, chap. 171. 

When lots are assessed as resident lands to a person who is neither owner 
or occupant the assessment is void. 

Stewart v. Crysler, 100 N. Y. 378; Sanders v. Downs, 141 N. Y. 422. 

See also 117 N. Y. 77, 128 N. Y. 334. 

To constitute occupancy there must be an intention on the part of the al¬ 
leged occupant to enjoy the property. 

An accidental or chance occupation of a ^mall part of the land is not such 
an occupancy. 

Smith V. Sanger, 4 N. Y. 577. 

Nor the erection of fishing hut or hunting lodge to be used only occasion¬ 
ally for fishing or hunting this statute contemplates actual residence dwell¬ 
ing upon the fand it may be by only a squatter without claim of title, but 
still the establishment of a household. 

People V. Campbell, 143 N. Y. 335. 

Where one had erected a loghouse upon the land, had fenced and cleared 
about an acre of it, lived in the house and occupied the land as' his home, 
cultivated the ground annually, raised crops upon parts of it, cut hay from 
it, held, to be an occupant. 

People ex rel. Chase v. Wemple, 144 N. Y. 478. 

The mere fact that a person entered upon land and cut grass upon a natural 
meadow contained in a wild, uncultivated and unimproved forest »tract, and 
upon two occasions scattered a little grass seed, at times dammed up a brook 
so as to overflow half an acre, is not an occupant. 

People V. Turner, 145 N. Y. 451. 

An assessment to an occupant in possession is an assessment of the prop- 
■erty as a whole, without reference to the particular estates or interests own- 

27 


TAXABLE PEOPERTY. 

Taxation of real property. 


Ch. II. 


§ 33 


ing the fee. The land being charged with the taxes, all claims and preten¬ 
sions must yield to such charge and all persons interested must take notice. 

O^Donnell v. McIntyre, 118 N. Y. 156-162. 

§ 33. Taxation of real property divided by line of tax dis¬ 
trict.—If a farm or lot is divided by a line between two or more 
tax districts it shall be assessed in the tax district in which the 
dwelling house or other principal buildings are located, in the 
manner provided by section nine of this chapter, the same as 
though such farm or lot was wholly in such tax district, except 
that if the land is unoccupied or has not buildings thereupon, 
the portion of such farm, lot or tract of land lying in each dis¬ 
trict shall be separately assessed therein. If such land is situated 
in two or more counties and is wild and uncultivated and not 
occupied and used for agricultural purposes, the portions of such 
land lying in each county shall be separately assessed therein. 
If the boundary line of a tax district passes through a building, 
any portion of which is used as a dwelling, the owner of such 
building, if occupying the same or residing in either tax dis¬ 
trict, and otherwise, the person occupying such building as a 
dwelling house, may elect in which district such building and the 
adjacent land, owned, occupied and connected therewith shall be 
assessed, by serving a written notice of such election on the as¬ 
sessors of each tax district during the month of May; but if such 
election is not made, the property shall be assessed in the tax dis¬ 
tricts in which it is located. 

Tax Law, § 10, as am’d by Laws 1898, chap. 537; Laws 1902, chap. 
200; Laws 1903, chap. 305. 

Where a farm, the whole of which is occupied, and which lies partly in 
each of two adjoining towns, is assessed by the assessors of the town in 
which the occupant does not reside, the assessment and tax founded thereon 
are illegal and void, and the assessors are personally liable for damages re¬ 
sulting therefrom. 

Dorn V. Backer, 61 N. Y. 261; Dorn v. Fox, id. 264. 

The whole farm should be assessed in the town in which the occupant 
resides. 

People ex rel. Dixon v. Gaylord, 5 N. Y. Supp. 348; s. c., 52 Hun, 335. 

People ex rel. Vandeveer, v. Wilson, 5 N. Y. Supp. 280; s. c., 52 Hun 
385; affd., 125 N. Y. 367. See Tibo v. Brooklyn, 134 id. 341. 

When the part of the farm lying in each town was assessed in such town 
a bill of interpleader will lie by the owner of the farm against the two town 
collectors holding the warrants for the collection of such taxes. 

Dorn v. Fox, 61 N. Y. 264. 

And in such a case where the taxes had been collected a mandamus will lie 
against the board of supervisors to compel them to ascertain the amount that 
the owner should recover back. 

People V. Supervisors of Essex Co., 70 N. Y. 228. 

28 


Ch. II. 


TAXABLE PROPERTY. 

Property exempt from taxation. 


§ 34 


§ 34. Property exempt from taxation.— The following prop¬ 
erty shall be exempt from taxation. 

Tax Laws, § 4; 3 R. S. 3091. 

1 . Property of the United States. 

Id., subd. 1. 

2. Property of this State other than its wild or forest lands 
in the forest preserve. 

Id., subd. 2. 

3. Property of a municipal corporation of the State held for 
a public use, except the portion of such property not within the 
corporation. 

Id., subd. 3. 

By the General Corporation Law a “ municipal corporation ” includes “ a 
county, town, school district, village and city and any other territorial divi¬ 
sion of the state established by law with powers of local government.” 

Corporation Law, § 3, subd. 1; 1 R. S. 649. 

The statute now provides that the portion of such property not situated 
within the corporation is taxable. 

Formerly it was exempted whether within or without the corporation. 

People V. Mayor, 111 N. Y. 505; Rochester v. Town of Rush, 80 id. 302. 

A private corporation organized as a water-works company which has con¬ 
tracted to furnish a town or village with water for a compensation is not 
exempt. 

People V. Forrest, 97 N. Y. 97. 

4. The lands in any Indian reservation owned by the Indian 

nation, tribe or band occupying them. 

Id., subd. 4. See, also, Indian Law, § 6; 2 R. S. 1488, chap. 688, Laws 

1892. 

But a native Indian may take, hold and convey real property the same 
as a citizen. Upon becoming a freeholder to the value of $100 he shall be 
subject to taxation. 

Indian Law, § 2; 2 R. S. 1487. 

5. All property exempt by law from execution, other than an 
exempt homestead. But real property purchased with the pro¬ 
ceeds of a pension granted by the United States for military or 
naval services, and owned and occupied by the pensioner, or by his 
wife or widow, is subject to taxation as herein provided. Such 
property shall be assessed in the same manner as other real prop¬ 
erty in the tax districts. At the meeting of the assessors to hear 
the complaints concerning assessments, a verified application for 
the exemption of such real property from taxation may be pre¬ 
sented to them by or on behalf of the owner thereof, which appli- 

29 


TAXABLE PEOPEKTY. 

Property exempt from taxation. 


Ch. II. 


§ 34 


cation must show the facts on which the exemption is claimed, 
including the amount of pension money used in or toward the pur¬ 
chase of such property. If the assessors are satisfied that the ap¬ 
plicant is entitled to the exemption, and that the amount of pen¬ 
sion money used in the purchase of such property equals 'or 
exceeds the assessed valuation thereof, they shall enter the word 
exempt ’’ upon the assessment-roll opposite the description of 
such property. If the amount of such pension money used in the 
purchase of the property is less than the assessed valuation, they 
shall enter upon the assessment-roll the words exempt to the 
extent of . dollars (naming the amount) and there¬ 

upon such real property, to the extent of the exemption entered 
by the assessors, shall he exempt from State, county and general 
municipal taxation, but shall he taxable for local school purposes, 
and for the construction and maintenance of streets and high^vays. 
If no application for exemption be granted, the property shall 
be subject to taxation for all purposes. The entries above re¬ 
quired shall be made and continued in each assessment of the 
property so long as it is exempt from taxation for any purpose. 
The provisions herein, relating to the assessment and exemption 
of property purchased with a pension apply and shall be enforced 
in each municipal corporation authorized to levy taxes. 

Id., subd. 5, as am’d by chap. 347, Laws 1897. 

6. Bonds of this State to be hereafter issued by the comptroller 
to carry out the provisions of chapter seventy-nine of the laws of 
eighteen hundred and ninety-five and bonds of a municipal cor¬ 
poration heretofore issued for the purpose of paying up or retir¬ 
ing the bonded indebtedness of such corporation. 

Id., subd. 6, as am’d chap. 80, Laws 1897. 

7. The real property of a corporation or association organized 
exclusively for the moral or mental improvement of men or 
women, or for religious, bible, tract, charitable, benevolent, mis¬ 
sionary, hospital, infirmary, educational, scientific, literary, 
library, patriotic, historical or cemetery purposes, or for the en¬ 
forcement of laws relating to children or animals, or for two or 
more of such purposes, and used exclusively for carrying out 
thereupon one or more of such purposes; and the personal prop¬ 
erty of any such corporation shall be exempt from taxation. But 
no such corporation or association shall be entitled to any such 
exemption if any officer, member or employe thereof shall receive 

30 



Ch. II. 


TAXABLE PKOPEBTY. 

Property exempt from taxation. 


§ 34 


or may be lawfully entitled to receive any pecuniary profit from 
the operations thereof except reasonable compensation for serv¬ 
ices in effecting one or more of such purposes, or as proper bene¬ 
ficiaries of its strictly charitable purposes; or if the organization 
thereof, for any such avowed purposes be a guise or pretense for 
directly or indirectly making any other pecuniary profit for such 
corporation or association, or for any of its members or employes, 
or if it be not in good faith organized or conducted exclusively 
for one or more of such purposes. The real property of any sucli 
corporation or association entitled to such exemption held by it 
exclusively for one or more of such purposes and from which no 
rents, profits or income are derived, shall be so exempt, though 
not in actual use therefor by reason of the absence of suitable 
buildings or improvements thereon, if the construction of such, 
buildings or improvements is in progress, or is in good faith con¬ 
templated by such corporation or association; or if such real prop¬ 
erty is held by such corporation or association upon condition 
that the title thereto shall revert in case any building not in¬ 
tended and suitable for one or more of such purposes shall be 
erected upon said premises or some part thereof. The real prop¬ 
erty of any such corporation not so used exclusively for carrying' 
out thereupon one or more of such purposes but leased or other¬ 
wise used for other purposes, shall not be exempt, but if a portion 
only of any lot or building of any such corporation or association 
is used exclusively for carrying out thereupon one or more such 
purposes of any such corporation or association, then such lot or 
building shall be so exempt only to the extent of the value of the 
portion so used, and the remaining or other portion, to the extent 
of the value of such remaining or other portion, shall be subject to 
taxation; provided, however, that a lot or building o^vned and 
actually used for hospital purposes, by a free public hospital, de¬ 
pending for maintenance and support upon voluntary charity 
shall not be taxed as to a portion thereof leased or otherwise used 
for the purposes of income, when such income is necessary for, 
and is actually applied to the maintenance and support of such 
hospital, and further provided that the real property of any fra¬ 
ternal corporation, association or body created to build and main¬ 
tain a building or buildings for its meeting or meetings of the 
general assembly of its members, or subordinate bodies of such 
fraternity and for the accommodation of other fraternal bodies or 
associations, the entire net income of which real property is exclu- 

31 


TAXABLE PEOPEKTY. 


Ch. II. 


t§ 34 


Property exempt from taxation. 


sively applied or to be used to build, furnish and maintain an 
asylum or asylums, a home or homes, a school or schools, for the 
free education or relief of the members of such fraternity, or for 
the relief, support and care of worthy and indigent members of 
the fraternity, their wives, widows or orphans, shall be exempt 
from taxation. Property held by any officer of a religious denomi¬ 
nation shall be entitled to the same exemptions, subject to the 
same conditions and exceptions, as property held by a religious 
corporation. 

Tax Law, § 4, subd. 7, as am’d by Laws 1897, chap. 371; Laws 1903, 
chap. 204; Laws 1906, chap. 336. 

In order to be exempt under this subdivision the association must be an in¬ 
corporated one. 

Church of St. Monica v. Mayor, 119 N. Y. 91, and cases cited. See subd. 
9, post. 

Organizations incorporated for “ literary purposes and promotion of fine 
arts,’’ or “ for promotion of benevolent and charitable purposes,” but whose 
buildings are also used for social recreation and fellowship, or a boarding 
or rooming house for its members, or whose buidings are rented for public 
meetings and entertainments at fixed rentals, are not within tlie exemption 
above allowed. 

People V. Lawler, 74 A. D. 553; People v. Sayles, et al., 32 A. D. 197; 
affd., 157 N. Y. 677. 

The buildings must be used exclusively for the purposes set forth in the 
statute. 

8. Real property of an incorporated association of present or 
former volunteer firemen actually and exclusively used and occu¬ 
pied by such corporation and not exceeding in value fifteen thou¬ 
sand dollars. 

Tax Law, § 4, subd. 8. 

9. All dwelling-houses and lots of religious corporations while 
actually used by the officiating clergymen thereof, but the total 
amount of such exemption to any one religious corporation shall 
not exceed two thousand dollars. Such exemption shall be in 
addition to that provided by subdivision seven of this section. 

Tax Law, § 4, subd. 9. 

10. The real property of an agricultural society permanently 
used by it for exhibition grounds. 

Tax Law, § 4, subd. 10. 

11. The real property of a minister of the gospel or priest who 
is regularly engaged in performing his duties as such, or perma¬ 
nently disabled, by impaired health, from the performance of such 

32 


C'H. II. TAXABLE PEOPERTY. § 34 

Property exempt from taxation. 

•duties, or over seventy-five years of age, and the personal property 
of such minister or priest, but the total amount of such exemption 
on account of both real and personal property shall not exceed fif¬ 
teen hundred dollars. 

Tax Law, § 4, subd. 11. 

Under this subdivision if the total of clergyman’s real or personal property 
equals or exceeds $1,500 he is entitled to an exemption to that amount and is 
only assessable for the excess. 

People V. Peterson, 31 Hun, 421. 

If assessors fail to allow such exemption the party aggrieved should appear 
before them on grievance day, present his proofs, and if his rights are still 
denied his remedy is by certiorari to review the assessment. 

Williams v. Weaver, 75 N. Y. 30: In re N. Y. Catholic Protectory, 77 
N. Y. 342. 

12. All vessels registered at any port in this State and owned 
by an American citizen, or association, or by any corporation, in¬ 
corporated under the laws of the State of ISTew York, engaged in 
ocean commerce between any port in the United States and any 
foreign port, are exempted from all taxation in this State, for 
State and local purposes; and all such corporations, all of whose 
vessels are employed between foreign ports and ports in the United 
States, are exempted from all taxation in this State, for State and 
local purposes, upon their capital stock, franchises’and earnings, 
until and including December thirty-first, nineteen hundred and 
twenty-two. 

Tax Law, § 4, subd. 12; 3 R. S. 3092. 

13. A bond, mortgage, note, contract, account or other demand, 
belonging to any person not a resident of this State, sent to or 
deposited in this State for collection; the products or another 
State, owned by a nonresident of this State and consigned to his 
agent in this State for sale on commission for the benefit of the 
owner; moneys of a nonresident of this State, under the control 
or in the possession of his agent in this State, when transmitted 
to such agent for the purpose of investment or otherwise. 

Id., subd. 13; 3 R. S. 3093. See §§ 930 and 931, ante. 

14. The deposits in any bank for savings which are due de¬ 
positors, the accumulations in any domestic life insurance corpo¬ 
ration, held for the exclusive benefit of the insured, other than 
real estate and stocks, now liable for taxation; the accumulations 
of any incorporated co-operative loan association upon the shares 
of such association held by any person; and personal property of 

33 


3 


TAXABLE PROPERTY. 


Ch. II. 


I 34 


Property exempt from taxation. 

any corporation, person, company or association transacting the 
business of fire, casualty or surety insurance in this state equal 
in value to the unearned premiums required by the laws of this 
state, or the regulations of its insurance department, to be charged 
as a liability. 

Tax Law, § 4, subd. 14, as am’d by Laws 1901, chap. 618. 

As against the depositor, the deposits are personal property, and are not. 
taxable against him. 

People ex rel. Heermance v. Dederick, 158 N. Y. 414. 

The surplus of a savings bank, held not taxable against the bank, 

157 N. Y. 51. 

but the bank cannot be taxed for the deposits due its depositors. 

People ex rel. I. S. Bk. v. Beers, 67 How. 219. 

15. Moneys collected in the course of the business of any cor¬ 
poration, association or society doing a life or casualty insurance 
business or both, upon the co-operative or assessment plan, and 
which are to be used for the payment of assessments, or for death 
losses or for benefits to disabled members. 

Id., subd. 15. 

16. The owner or holder of stock in an incorporated company 
liable to taxation on its capital shall not be taxed as an individual 
for such stock. 

Id., subd. 16. 

17. The personal property in excess of one hundred thousand 
dollars of a mutual life insurance corporation incorporated in this. 
State before April tenth, eighteen hundred and forty-nine. 

Id., subd. 17. 

18. -Property real, from which no income is derived, and per¬ 
sonal property, situated within any city of the first class and be¬ 
longing to the medical society of any county, which county is 
either wholly or partly within such city and which society was 
heretofore incorporated under the provisions of chapter ninety- 
four, laws of eighteen hundred and thirteeen, entitled An act 
to incorporate medical societies for the purpose of regulating the 
practice of physic and surgery in this state,” provided that such 
property is used for the purposes of such a society and not other¬ 
wise, and provided that such exemption of property for any so¬ 
ciety in the counties of Kings or New York, shall not exceed one 

34 




€ii. II. 


TAXABLE PEOPERTY. 


§ 34 


Report of assessors as to exempt property. 

hundred and fifty thousand dollars, and in any other county af¬ 
fected hereby, shall not exceed fifty thousand dollars. 

Tax Law, § 4, subd. 18, added by Laws 1903, chap. 199. 

19. Property real from which no rent is derived and personal 
property, situated within any city of the first class and belong¬ 
ing to any incorporated pharmaceutical society of any county 
which is either wholly or partly within such city, which society 
has heretofore been or may hereafter he authorized and empow¬ 
ered by act of the legislature to establish and which has established 
or may hereafter establish, a college of pharmacy in such city, 
provided that such property is used for the purposes of such col¬ 
lege and not otherwise, and provided also that the exemption of 
such property for any society in the counties of Kings and New 
York shall not exceed one hundred thousand dollars and in any 
other county affected hereby, shall not exceed fifty thousand 
dollars. 

Tax Law, § 4, subd. 19, added by Laws 1905, chap. 446. 

FORM OF APPLICATION FOR EXEMPTION. 

To the Assessors of the Town of . 

The undersigned applicant, a resident of the town of .. and 

the owner of real property situated in such town as hereinafter described, 
hereby makes this application to you, and respectfully states as follows: 

1. That such property is situated in town of ., and is de¬ 
scribed as follows: . 

2. That the assessed valuation of such property is . dollars. 

3. That a pension was secured by the applicant . . ..'. (or, 

by the -applicant’s husband, naming him), for military (or naval) services 
rendered the United States, and that, of'the proceeds of such pension, the 

sum of . dollars was used in the purchase of such real 

property. 

Wherefore, he requests that such property be exempted from taxation for 
state, county and general municipal taxation, as provided by subdivision 5 of 
section 4 of the Tax Law. 


STATE OF NEW YORK, 1 
County of Monroe, C ss.: 

-Town of.) 

V. being duly sworn, deposes and says that he is the ap¬ 

plicant for the above specified exemption; that he has read the foregoing 
application and knows the contents thereof; that the facts stated herein are 
true of his own knowledge, except as to the matters therein stated on in¬ 
formation and belief and as to those matters he believes it to be true. 

Subscribed and sworn to before me, 1 ^ . 

this _ day of ., 190.. ) 


Report of assessors as to exempt property.— It shall be the 
duty of the hoard of assessors of the several toAvns of this 

35 















TAXABLE PEOPERTY. 

Report of assessors as to exempt property. 


Ch. II. 


§ 34 


state, and the boards of officials charged with the duty of as¬ 
sessing property for the purposes of taxation in the several cities 
of the state, to furnish to the clerks of the boards of supervisors 
of their respective counties, or iii the case of the city of Xew 
York, to the city clerk of that city, on or before the first day 
of July in each year, a full and complete list and statement of all 
property situated within their respective districts exempt from 
taxation under the laws of this state. Such list and statement 
shall be made on blanks furnished by the state board of tax com¬ 
missioners and in such form and to contain and set forth all the 
information relative to such property and the situation and value 
thereof, as may be required by the state board of tax commission¬ 
ers, and to be verified in the same manner as assessments of 
property for the purposes of taxation and in the city of Xew 
Y^ork by the chief deputy of the department of taxes and assess¬ 
ments. The state board of tax commissioners shall prepare and 
transmit to the clerk of the board of supervisors in each county 
and to the city clerk of the city of Xew York, a sufficient number 
of such blanks, on or before the first day of May in each year, 
and the clerks of the boards of supervisors and the city clerk of 
the city of Xew York shall forthwith, upon the receipt thereof, 
distribute the same among the boards of assessors for use in pre¬ 
paring the statement herein required. And it shall be the duty of 
the clerk of the board of supervisors of each county and of the 
city clerk of the city of Xew York, to transmit such completed 
lists or statements to the state board of tax commissioners, on or 
before the first day of August in each year, and the state board 
of tax commissioners shall tabulate such statements, and on or 
before the first day of February in each year, cause to be pub¬ 
lished in their annual report to the legislature, a complete tabu¬ 
lated statement, based upon the statement so transmitted to the 
state board of tax commissioners of all real estate in the several 
counties of the state, which is exempt from taxation. 

Immediately upon the receipt of the completed reports by the 
various clerks of the board of supervisors, and the city clerk of the 
city of New York, those officials shall prepare a tabulated state¬ 
ment of the returns received and shall post a copy thereof in a con¬ 
spicuous place, and in all cities of the state cause a copy thereof to 
be published in the official paper or papers of said city at least 
•once in each y/eek for three successive weeks. The expense of 
such publication shall be a city charge and shall be audited and 

36 


Ch. II. 


TAXABLE PEOPERTY. 


§ 34 


Report of assessors as to exempt property. 


paid in the same manner as charges for other city notices are 
audited and paid. 

Tax Law, § 15, added by Laws 1904, chap. 438. 

An intent to exempt any property is not to be presumed. It must be de¬ 
scribed in clear language and must affirmatively appear to have been the in¬ 
tention of the legislature to make such exemption. 

Matter of Mayor, 85 App. Div. 347. 

The statutes conferring exemptions are to be strictly construed. 

Buffalo V. Buffalo, 46 N. Y. 506. 

The assessors have no power to determine what property is taxable; that 
belongs to the legislature. 

Natl. Bank v. Elmira, 53 N. Y. 49. 

An assessment of exempt property is void. 

Leopolt V. Maltby, 10 Misc. 10 Misc. 331. 

If any doubt or ambiguity arises from the wording of the statute, it is to 
be determined in favor of taxation. 

Sutherland on Statutory Construction, 365; People v. Coleman, 135 N. Y. 
231. 

Exemption is a privilege and is not transferable unless so permitted by 
statute. 

Hebrew School v. Mayor, 99 N. Y. 488. 

An exemption of property from taxation can only be when the property is 
owned by a person entitled to the exemption. 

Church V. Mayor, 119 N. Y. 91; Association v. Mayor, 104 N. Y. 581; 
People V. Assessors, 97 N. ‘Y. 648. 

Exempt property should not be placed upon the roll by the assessors. 

In re 2nd Ave. Church, 66 N. Y. 395. 

An exemption from all public taxes, rates and assessments has been held 
not to exempt property from an assessjnent for a local improvement. 

Roosevelt etc. v. Mayor, 84 N. Y. 108. 

The assessable character of property seems to be determined on July ist. 
The assessors have from May 1st to July 1st to ascertain the taxable prop¬ 
erty. After that date the assessors have no power to add names or property, 
and after August 1st have no power to strike names from the roll except 
as authorized to do so on review day. The reasonable intentment of the 
statute is that the books are closed to applicants for corrections on July 1st 
and if on that day a person is entitled to exemption it should be allowed, 
and if not entitled to such right on July 1st, then the property must be 
ftss0ss0ci 

Clark V. Norton, 58 Barb. 434; affd., 49 N. Y. 243. People v. Neff, 15 
A. D. 8; Binghampton T. Co. v. Binghampton, 72 A. D. 341; Mygatt v. 
Washburn, 15 N. Y. 316; Bell v. Pierce, 51 N. Y. 12;iOvering v. Foote, 

- 65 N. Y. 263. See, also, Ass’n v. Mayor, 104 N. Y. 581; see Tax 

Law, § 20. 

As a rule the exemption spoken of does not exempt the piroperty, not even 
state property, from assessments for local improvements, i.e., highways, 
bridges, street and sewer improvements. 

Hussan v. City of R., 67 N. Y. 528; Roosevelt Hosp. v. Mayor, 84 N. 
Y. 108; Van Devere v. L. I. Cor., 139 N.. Y. 139; Matter of Hun, 144 
N. Y. 477. 


37 


TAXABLE PROPERTY. 


C'H. II. 


§ 35 


^ Householders’ exemptions. 

The mere grant by the legislation of an exemption is revokable at will. 

If, however, the grant be in the nature of a private contract it is not so 
revokable. 

Stock Tax Titles, § 116. 

The following exemptions have been held revokable — an exemption to, a 
hospital 

People V. Comr., 47 N. Y. 501. 

An exemption to the amount $500 for service in the militia. 

People V. Roper, 35 N. Y. 629. 

To members of National Guard. 

People V. Bd. Assrs., 84 N. Y. 610. 

To a railroad. 

Hewitt V. N. Y. & 0. R. R., 12 Blach 452; Memphis v. Comr., 112 U. S. 
609. 

If the exemption is founded upon a contract with a consideration moving 
to the public such as to encourage industry, schools, libraries or charitable in¬ 
stitutions, or if the state exempt property of an individual or corporation or 
part of it for all future taxation, or for a limited time, and if such engage¬ 
ment is positive and express, it is good and cannot be revoked at will. 

Black Tax Titles, § 116; People v. O’Brien, 111 N. Y. 1; People v. Doh- 
ling, 6 A. D. 86; New Jersey v. Wilson, 7 Cranch 164; McGee v. Mather, 
4 Wall. 143; Pacific v. Mcguire, 20 Wall. 36. 

§ 35. Householders’ exemptions.— The following personal 
property, when owned by a householder, is exempt from levy and 
sale by virtue of an execution, and each movable article thereof 
continues to be so exempt while the family or any of them, are 
removing from one residence to another. 

Code Civ. Pro., § 1390, as am’d in 1891. 

1. All spinning-wheels, weaving-looms, and stoves put up or 
kept for use in a dwelling-house; and one sewing-machine with its 
appurtenances. 

2. The family Bible, family pictures and school-books used by 
or in the family; and other books not exceeding in value $50, kept 
and used as part of the family library. 

3. A seat or pew occupied by the judgment debtor, or the fam¬ 
ily, in a place of public worship. 

4. Ten sheep, with their fleeces, and the yarn or cloth manu¬ 
factured therefrom; one cow, two swine; the necessary food for 
those animals; all necessary meat, flsh, flour, groceries and vegeta¬ 
bles actually provided for family use; and necessary fuel, oil and 
candles for the use of the family for sixty days. 

5. All wearing apparel, beds, bedsteads and bedding necessary 
for the judgment debtor and the family; all necessary cooking 
utensils; one table; six chairs; six knives; six forks; six spoons; 

38 


Ch. II. 


TAXABLE PROPEETY. 

Exemptions. 


§ 35 


six plates, six tea cups; six saucers; one sugar dish; one milk pot; 
one tea pot; one crane and its appendages; one pair of andirons; 
one coal-scuttle; one shovel; one pair of tongs; one lamp and one 
candle-stick. 

6. The tools and implements of a mechanic, necessary to the 

carrying on of his trade, not exceeding in value $25. 

Id., § 1390. 

In addition to the exemptions allowed by the last section, nec¬ 
essary household furniture, working tools and team, professional 
instruments, furniture and library, not exceeding in value $250, 
together with the necessary food for the team, for ninety days, 
are exempt from levy and sale by virtue of an execution, when 
owned by a person being a householder, or having a family for 
which he provides, except where the execution is issued upon a 
judgment, recovered wholly upon one or more demands, either for 
work performed in the family as a domestic, or for the purchase- 
money of one or more articles, exempt as prescribed in this or 
the last section. 

Id., § 1391, as am’d by Laws 1901, chap. 116; Laws 1903, chap. 461. 

Where the judgment debtor is a woman, she is entitled to the 
same exemptions from levy-and sale by virtue of an execution, 
subject to the same exceptions as prescribed in the last two sections 
in the case of a householder. 

Id., § 1392, as am’d 1877. 

The term “ householder,” has a very well-defined meaning and imports the 
master or head of a family who reside together and constitute a household. 

Chamberlain v. Darrow, 46 Hun, 48-51. 

Householder means the head, master or person who has charge of and pro¬ 
vides for a family and does not apply to the subordinate members or inmates 
of the household. 

Bovvne v. Witt, 19 Wend. 475; Griffin v. Sutherland, 14 Barb. 456. 

One who rents a house and keeps boarders and servants is a householder. 

Van Vechten v. Hall, 14 How. 436, 

A person does not lose the character by temporarily ceasing to keep house 
and storing his property, with a view to return to it again and renew house¬ 
keeping. ■ 

Griffin v. Sutherland, 14 Barb. 456; Cantrell v. Cantrell, 51 How. 45. 

A man and his daughter (the wife and mother being dead) who live to¬ 
gether are a family. 

Cox V. Stafford, 14 How. 519. 

Military pay, rewards, et cetera, exempt from execution and 
other legal proceedings. —The pay and bounty of a non-com- 

39 


TAXABLE PEOPERTY. 


Ch. II. 


§ 35 


Burial ground exemption. 

taissioned officer, musician or private in the military or naval serv¬ 
ice of the United States or the State of New York; a land war¬ 
rant, pension or other reward heretofore or hereafter granted by 
the United States, or by a State, for military or naval services; a 
sword, horse, medal, emblem or device of any kind presented as a 
testimonial for services rendered in the military or naval service 
of the United States or a State; and the uniform, arms and equip¬ 
ments which were used by a person in that service, are also exempt 
from levy and sale, by virtue of an execution, and from seizure 
for non-payment of taxes, or in any other legal proceeding; except 
that real property purchased with the proceeds of a pension 
granted by the United States for military or naval services, and 
owned by the pensioner, or by his wife or widow, is subject to 
seizure and sale for the collection of taxes or assessments law¬ 
fully levied thereon. 

This act shall take effect September first, eighteen hundred and 
ninety-six. 

Id., § 1393. 

A right of action to recover damages, or damages awarded by a 
judgment, for taking or injuring personal property exempt by 
law from levy and sale by virtue of an execution, are exempt for 
one year after the collection thereof from levy and sale by virtue 
of an execution, and from seizure in any other legal proceeding. 

Id., § 1394. 

Burial ground exemption.— Land set apart as a family or pri¬ 
vate burying-ground, and heretofore designated, as prescribed by 
law, in order to exempt the same, or hereafter designated for that 
purpose, as prescribed in the next section, is exempt from sale,, 
by virtue of an execution, upon the following conditions only: 

1. A portion of it must have been actually used for that pur¬ 
pose. 

2. It must not exceed in extent one-fourth of an acre. 

3. It must not contain, at the time of its designation, or at any 
time afterward, any building or structure, except one or more 
vaults or other places of deposit for the dead, or mortuary monu¬ 
ments. 

Id., § 1395. 

In order to designate land, to be exempted as prescribed in the 
last section, a notice containing a full description of the land to 

^40 


Cri. II. 


TAXABLE PROPERTY. 

Exemptions. 


§§ 36, 3r 


be exempted, and stating that it has been set apart for a family 
or private burying-gronnd, must be subscribed by the owner; ac¬ 
knowledged or proved, and certified, in like manner as a deed to 
be recorded in the county where the land is situated; and re¬ 
corded in the office of the county clerk or register of that county, 
in the proper book for recording deeds, at least three days before 
the sale of the land, by virtue of the execution. 

Id., § 1396. 

Exception.—The enumeration of the property which is exempt 
from levy and sale by virtue of an execution does not repeal any 
special provision of law relating to such an exemption which, by 
its terms, is applicable only to a particular class of persons or cor- 

})orations, or to a particular locality, or otherwise to a special case. 
Code Civ. Pro., § 1389. 

New exemptions.—The money paid by any corporation (in¬ 
suring lives on the stipulated premium plan) to a member or bene¬ 
ficiary, shall be exempt for execution and shall not be liable to 
be seized, taken or appropriated by any legal or equitable process 
to pay any debt or liability of a member or the widow dr minor 
children of a deceased member of such corporation or association 
as the beneficiary thereof. 

Laws 1898, cdiap. 85, sec. 317. 

§ 36. Exemptions of building and mutual loan corporations.— 
All accumulations upon shares in said association held by any per¬ 
son shall be exempt from execution and the association itself shall 
be deemed an institution for savings, and not taxable under any 
tax law which shall exempt savings banks or institutions for sav¬ 
ings from taxation. * * * 

Banking Law, part of § 187. 

§ 37. Taxation and exemption of real estate mortgages.— 
Definitions.—The words real property and real estate as used in 
this article, in addition to the definition thereof contained in sec¬ 
tion two of this chapter shall be understood to include everything 
a conveyance or mortgage of which can be recorded as- a convey¬ 
ance or mortgage of real property under the laws of the State. 
The words mortgage of real property as used in this article include 
every mortgage by which a lien is created over or imposed on real 
property or which affects the title to real property, notwithstand- 

41 


TAXABLE PROPEBTY. 


Ch. II. 


•§ 37 


Exemptions, recording tax. 

ing that it may also be a lien on personal or other property or 
that personal or other property may form part of the security for 
the debt or debts secured by such mortgage. Executory contracts 
for the sale of real property under which the vendee has or is 
entitled to possession shall be deemed to be mortgages for the pur¬ 
poses of this article and shall he assessed at the amount unpaid on 
such contracts. 

Tax Law, § 290, as am’d by Laws 1906, chap. 532. 

Exemption from local taxation.—All mortgages of real prop- 
•erty situated within the state which are taxed by this article and 
the debts and the obligations which they secure, together with the 
paper writings evidencing the same, shall be exempt from other 
taxation by the state, counties, cities, towns, villages, school dis¬ 
tricts and other local subdivisions of the state, except that such 
mortgage shall not be exempt from the taxes imposed by sections 
twenty-four, one hundred and eighty-seven, one hundred and 
eighty-seven-a, one hundred and eighty-seven-b and article ten of 
the tax law; but the exemption conferred by this section shall not 
be construed to impair or in any manner affect the title of any 
purchaser of land or real estate which may be sold for nonpay¬ 
ment of taxes levied by any local authority. 

Tax Law, § 291, as am’d and renumbered by Laws 1906, chap. 532. 

Exemptions.—No mortgage of real property situated within 
this state shall be exempt, and no person or corporation owning 
any debt or obligation secured by mortgage of real property situ¬ 
ated within this state shall be exempt, from the taxes imposed by 
this article by reason of anything contained in any other statute, 
or by reason of any provision in any private act or charter which 
is subject to amendment or repeal by the legislature, or by reason 
of nonresidence within this state or for any other cause. 

Tax Law, § 292, as am’d and renumbered by Laws 1906, chap. 532. 

Kecording tax.—A tax of fifty cents for each hundred dol¬ 
lars and each remaining major fraction thereof of principal debt 
-or obligation which is, or under any contingency may be secured 
by mortgage of real property situated within the state recorded on 
or after the first day of July, nineteen hundred and six, is hereby 
imposed on each such mortgage, and shall be collected and paid as 
provided in this article. 

Tax Law, § 293, as am’d and renumbered by Laws 1906, chap. 532. 

42 


Ch. II. 


TAXABLE PBOl^EBTY. 

Payment of taxes, nonpayment, trust mortgages. 


§ 37 


Payment of taxes.—The taxes imposed by this article shall be 
payable on the recording of each mortgage of real property subject 
to taxes thereunder. Such taxes shall be paid to the recording 
officer of any county in which the real property or any part thereof 
is situated. It shall be the duty of such recording officer to in¬ 
dorse upon each mortgage a receipt for the amount of the tax so 
paid. Any mortgage so indorsed may thereupon or thereafter be 
recorded by any recording officer and the receipt for such tax in¬ 
dorsed upon each mortgage shall he recorded hereAvith. The 
record of such receipt shall be conclusive proof that the amount of 
tax stated therein has been paid upon such mortgage. 

Tax Law, § 294, as am’d and renumbered by Laws 1906, chap. 532. 

Effect of nonpayment of taxes.—Xo mortgage of real property 
ishall be recorded by any county clerk, or register on or after the 
first day of July, nineteen hundred and six, unless there shall be 
paid the tax imposed by and as in this article provided. Xo mort¬ 
gage of real property which is subject to the taxes imposed by this 
article shall be released, discharged of records or received in evi¬ 
dence in any action or proceeding, nor shall any assignment of or 
agreement extending any such mortgage be recorded unless the 
taxes imposed thereon by this article shall have been paid as pro¬ 
vided in this article. Xo judgment or final order in any action 
'Or proceeding shall be made for the foreclosure or enforcement of 
any mortgage which is subject to the taxes imposed by this article 
or of any debt or obligation secured by or which secures any such 
mortgage, unless the taxes imposed by this article shall have been 
paid as provided in this article. 

Tax Law, § 295, as am’d and renumbered by Laws 1906, chap. 532. 

Trust mortgages.—In the case of mortgages made by corpora¬ 
tions in trust to secure payment of bonds or obligations issued or 
to be issued thereafter, if the total amount of principal indebted¬ 
ness wdiich under any contingency may be advanced or accrue 
•or which may become secured by any such mortgage which is sub¬ 
ject to this article has not been advanced or accrued thereon or 
become secured thereby before such mortgage is.recorded, it may 
contain at the end thereof a statement of the^ amount Avhich at the 
time of the execution and delivery thereof hus been advanced or 
;accrued thereon or which is then secured by such mortgage; there¬ 
upon the tax payable on recording of the mortgage shall be com¬ 
puted on the basis of the amount so stated to have been so advanced 

43 


TAXABLE PKOPEETY. 

Payment over and distribution of taxes. 


ClI. IT.. 


§ 37 


or accrued thereon or which is stated to be secured thereby. Such 
statement shall thereafter at all times be binding upon and con¬ 
clusive against the mortgagee, the holders of any bonds or obliga¬ 
tions secured by such mortgagee and all persons claiming through 
the mortgagee any interest in the mortgage or in the mortgaged 
premises. The tax for such sums of principal indebtedness* as 
may be advanced, accrue or become secured after the execution and 
delivery of any such mortgage shall be payable at or before the time 
when such sums are advanced, accrue or become secured. Such 
additional tax shall be paid to the recording officer where such 
mortgage has been or is first recorded and a receipt therefor shall 
be indorsed upon the mortgage and payment therefor shall be noted 
in the margin of the record of such mortgage and the note of such 
payment or additional payment shall have the same force and ef¬ 
fect as the record of receipt of the tax which under this article is 
payable at or before the recording of the mortgage. 

Tax Law, § 296, as am’d and renumbered by Laws 1906, chap. 532. 

Payment over and distribution of taxes.—^Upon the first day of 
each month the recording officer of each county shall pay over to 
the county treasurer of said county, and in the counties of Xew 
A"ork, Kings, Queens and Richmond to the chamberlain of the city 
of New York all moneys received during the preceding month 
upon account of taxes paid to him as herein described, after de¬ 
ducting the necessary expenses of his office as provided in section 
two hundred and ninety-nine, except taxes paid upon a mortgage 
which under the provisions of section two hundred and ninety- 
seven is to be apportioned by the state board of tax commissioners 
between several counties, which taxes and money shall be paid 
over by him as provided by the determination of said state board 
of tax commissioners within five days after the filing of said de¬ 
termination in his office. The county treasurer of each county 
and in the counties of New York, Kings, Queens and Richmond 
the city chamberlain of the city of New York, shall on the first 
day of January, nineteen hundred and seven, and quarterly there¬ 
after, after having deducted the necessary expenses of his office 
provided in section two hundred and ninety-nine transmit one-half 
of this net amount collected under the provisions of this article 
to the state treasurer and shall receive from the state treasurer a 
receipt therefor countersigned by the comptroller. And the re¬ 
maining portion thereof in the counties of New York Kino*'? 

> o'"? 


€h. II. 


TAXABLE PKOPERTY. 


§ 37 


Payment over and distribution of taxes. 


Queens and Kichmond shall be paid into the general fund of the 
•city of New ITork and be applied to the reduction of taxation, and 
in the other counties of the state the remaining portion shall be 
held by the respective county treasurers subject to the order of 
the hoard of supervisors as hereinafter provided. Prior to the 
first day of December in each year the county clerk shall cause to 
be prepared a list containing a description of all mortgages upon 
which taxes have been paid by a reference to the date of each mort¬ 
gage, the name of the mortgagor and mortgagee, the amount of the 
principal debt upon which the tax was paid together with the book 
and page where said mortgage is recorded, together Avith the town, 
■city or village in which the mortgaged property is assessed, and if 
assessed in two or more tax districts the amount apportioned to 
•each tax district by the state board of tax commissioners, and shall 
file the statement in his office and shall furnish a copy thereof to 
the clerk of the board of supervisors, and another copy thereof to 
the county treasurer. The board of supervisors of the several 
counties shall, on or before the fifteenth day of December in each 
year, ascertain from the statement filed with their clerk by the 
county clerk the location of the mortgaged property with respect 
to the several tax districts and the amount of tax properly to be 
credited to each town, city and. village and of the sum so credited 
to each toAvn which does not contain within its boundaries an 
incorporated village or portion thereof and to each city other than 
the city of Xew York, one-half thereof shall be applicable to the 
payment of school taxes and one 7 half thereof shall be applicable 
to the payment of state, county and city, or town expenses where 
the town contains within its limits a city, incorporated village, or 
portion thereof, the supervisor shall apportion to the city, village or 
villages so much of the share credited to the said town as the assessed 
value of said city, village or portion thereof bears to twice the total 
assessed valuation of the town, and one-half of the remaining bal¬ 
ance shall be applicable to the payment of state, county and town 
taxes, and one-half to the payment of school taxes. The board of su¬ 
pervisors of each county, on or before the fifteenth day of Decem¬ 
ber each year shall determine the respective sums applicable here¬ 
under to each of the foregoing purposes and shall issue their warrant 
for the payment to the city or town collector of the amount payable 
to said city or town, and their warant for the payment to the village 
treasurer of the sum of money to which the village shall be en¬ 
titled, and for the payment to the city official having authority to 

45 


TAXABLE PROPEETY. 


Ch. II.. 


§ 38 


Tax on mortgages; cemeteries. 

receive the other moneys raised by tax for school purposes in said 
municipality, and to the supervisor of each town of the amount to 
which the town is entitled for the payment of school taxes; and it 
shall be the duty of said supervisor of a town to apportion the 
sum so paid to him for school purposes between the several school 
districts upon the basis of the aggregate days’ attendance as ap¬ 
pears from the statement filed with him by the school commission¬ 
ers in March of each year and shall notify the trustee or trustees 
of said school district of the amount standing to the district’s 
credit in his hands, which sum shall be deducted from the next 
annual school levy of said district and shall be paid by the super¬ 
visor to the collector of the school district as soon as the said col¬ 
lector shall have received his warrant for the collection of the next 
annual tax. 

Tax Law, § 298, as am’d and renumbered by Laws 1906, chap. 532. 

Tax on prior advance mortgages.—A tax is imposed hereby on 
each mortgage of real property recorded prior to the first day of 
July, nineteen hundred and six, when any part of the amount of 
principal indebtedness which is or under any contingency may be 
secured by any such mortgage is advanced, after first day of July^ 
nineteen hundred and six. The tax imposed by this section shall 
be at the rate of fifty cents for each one hundred dollars and each 
remaining major fraction thereof which is, or under any con¬ 
tingency may be secured by any mortgage taxed under this section, 
deducting therefrom, however, any tax paid on such mortgage un¬ 
der chapter seven hundred and twenty-nine of the laws of nine¬ 
teen hundred and five. The tax imposed by this section shall be 
paid to the recording officer of the county in which the mortgage 
is first recorded and shall be paid when at any time any part of 
the said amount of principal indebtedness is advanced after the 
first day of July, nineteen hundred and six. 

Tax Law, § 301, as am’d and renumbered by Laws 1906, chap. 532. 

Sections 290-301 of the Tax Law, as amended and renumbered by Laws 
1906, chap. 532, took effect July 1, 1906. 

§ 38. Cemeteries.—Xo land actually used and occupied for 
cemetery purposes shall be assessed. 

Laws 1879, chap. 310. 

This act does not apply to any lands held by the city of Rochester. 

Id., 3. 

The cemetery lands and property of any association formed pur¬ 
suant to this act, and any property held in trust by it for any of 

46 


Ch. II. ASSESSMENT BOLLS, ETC. §§ 39-41. 

Soldiers’ monument associations, co-operative insurance, etc. 


the purposes mentioned in section nine of this act, shall be exempt 
from all public taxes, rates and assessments, and shall not be liable 
to be sold on execution, or be applied in payment of debts due 
from any individual proprietor. But the proprietors of lots or 
plots in such cemeteries, their heirs or devisees, may hold the same 
exempt therefrom, so long as the same shall remain dedicated to 
the purposes of a cemetery, and during that time no street, road, 
avenue or thoroughfare shall be laid out through such cemetery,, 
or any part of the lands held by such association, or any part of the 
lands held by such association for the purposes aforesaid, vvithout 
consent of the trustees of such association, except by special per¬ 
mission of the legislature of the State. 

Laws 1847, chap. 133, § 10, as am’d by chap. 31, Laws 1877; 1 R. S. 378. 

A cemetery whose property is exempt by statute continues exempt even as 
an ordinance of a municipality forbids the burial of bodies therein. 

People ex rel. Oak Hill v. Pratt, 129 N. Y. 68. 

Such lands are exempt from the moment they are acquired by the associa¬ 
tion. 

People ex rel. Oak Hill v. Pratt, 129 N. Y. 68. 

§ 39. Soldiers’ monument associations.—The property of such- 
associations formed pursuant to chapter 273, Laws of 1866,. 
and its amendments, is exempt from all public taxes, rates and 
assessments, and no street, road, avenue or thoroughfare shall be 
laid through the lands of such association held for the purposes of 
said act, without the consent of the trustees of such association, 
except by special permission of the legislature. 

Laws 1866, chap. 273, § 5, as am’d by Laws 1888, chap. 299. 

§ 40. Co-operative or assessment insurance or casualty com¬ 
panies —Exemption from execution.—The money or other benefit, 
charity, relief, or aid, paid or to be paid, provided or rendered 
by any such corporation, association or society shall not be liable 
to be seized, taken or appropriated by any legal or equitable 
process, to pay any debt or liability of a member, or any debt or 
liability of the widow of a deceased member of such corporation 
designated as the beneficiary thereof, which was incurred before 
such money was paid to her or such benefit, charity, relief or aid 

was provided or rendered. 

Insurance Law, § 212, as am’d by chap..345, Laws 1897. 

§ 41. United States securities.—All stocks, bonds, treasury 
notes, and other obligations of the United States (which include all 

47 


§ 42-44 


TAXABLE PEOPERTY. 


Ch. II. 


Historical societiesj hospitals, plankroads, etc. 

bonds, certificates of indebtedness, national currency, coupons, 
United States notes, treasury notes, fractional notes, certificates of 
deposit, bills, checks or drafts for money drawn by or upon author¬ 
ized officers of the United States, stamps and other representatives 
of value of whatever denomination, which have been or may be 
issued under any act of congress), are exempt. 

2 U. S. Revised Statutes, §§ 3701 and 5413. 

This covers any values in excess of par value as well. 

People V. Comrs., 90 N. Y. 63. 

§ 42. Historical societies.—Any historical society in this 
State is hereby authorized to have and hold for the purposes of 
inclosure, preservation and the erection of monuments, but under 
no circumstances for the purposes of business, the sites of old 
forts and battles, not to exceed six acres in one locality, and when 
such sites have been so appropriated and improved and used for 
such purposes only, they shall be exempt from taxation. 

Laws 1879, chap. 203, § 1; 2 R. S. 1463. 

§ 43. Hospital corporations. The property of said corpora¬ 
tion, both real and personal, shall be exempt from taxation, to the 
extent that, and so long as, the same shall be used exclusively for 
the care, reception, maintenance, medical and surgical advice, aid 
and treatment of persons needing such medical and surgical ad¬ 
vice, aid and treatment, or the care and maintenance of infirm, 
aged and indigent persons, and provided that it shall and do 
actually render medical and surgical aid, advice and treatment to 
poor persons in need of such treatment without charge therefor, 
or care for and maintain infirm, aged and indigent persons with¬ 
out charge. 

Laws 1889, chap. 95, § 4; 2 R. S. 1996. 

§ 44. Plankroads and turnpikes.—So much of any bridge or 
tollhouse of any bridge corporation as may be within any town, 
city or village shall be liable to taxation therein as real estate. 

Tollhouses and other fixtures and all property belonging to any 
plankroad or turnpike road corporation, shall be exempt from as¬ 
sessment and taxation for any purpose until the surplus annual 
receipts of tolls on its road over necessary repairs, and a suitable 
reserve fund for repairs or relaying of plank shall exceed seven 
per cent, per annum on the first cost of the road. If the assessors 
^of any tovm, village or city and the corporation disagree concern- 

48 


<Jh. II. 


TAXABLE PROPERTY. 

Fraternal associations, fire companies exempt, etc. 


§§ 45-47 


ing anv exemption claim, the corporation may appeal to the 
county judge of the county in which such assessment is proposed 
to be made, who shall, after due notice to both parties, examine 
the books and vouchers of the corporation and take such further 
proof as he shall deem proper and decide whether such corporation 
is liable to taxation under this section, and his decision shall be 
final. 

Trans. Corp. Law, § 140; 3 R. S. 3286. 

§ 45. Praternal beneficiary societies, orders or associations.— 

All money or other benefit, charity, relief or aid to be paid, 
provided, or rendered, oy w^hich has heretofore been paid or which 
shall hereafter be paid, provided or rendered by any such society, 
order or association, whether voluntary or incorporated under the 
insurance law or any other law, shall be exempt from execution. 

Insurance Law, part of § 238, as am’d by Laws 1900, chap. 641; Laws 
1901, chap. 397. 

§ 46. Exemption from taxation of firemen and fire companies. 

—Upon the adoption of a proposition therefor, the members 
of any fire, hose, protective or hook and ladder company in any 
village may be exempted from taxation to the amount of five hun¬ 
dred dollars on any assessment for village purposes, in addition to 
the exemptions otherwise allowed by law% and the real and per¬ 
sonal property of any such company may also be exempted from 
like village taxation. 

Village Law, § 132. 

§ 47. Ascertaining facts for assessment.^—The assessors in 
each tax district may, by mutual agreement, divide it into con¬ 
venient assessment districts not exceeding the number of such 
assessors. The assessors in each tax district shall annually be¬ 
tween May first and July first, ascertain by diligent inquiry all 
the property and the names of all the persons taxable therein, 
except that in towns containing an incorporated village having 
a population of more than ten thousand inhabitants according to 
the last state census the assessors may have from April fifteenth 
until July first to ascertain the taxable property and names of 
persons taxable in such town, and except that .in towns containing 
an incorporated city having a population of more than ten thou¬ 
sand inhabitants according to the last state census where said city 
so situated shall have its own separate board of assessors, the town 
assessors may have from May first to July first to ascertain the 
taxable property and names of persons taxable in such towns, 

Tax Law, § 20, as am’d Laws 1905, chap. 61. 

4 49 


§§ 48, 49 


TAXABLE PROPERTY. 


Cm. 11. 


Assessment of state lands, property of nonresidents. 

§ 48. Assessment of State land in forest preserves. —All wild 
or forest lands within the forest preserve shall be assessed and 
taxed at a like valuation and rate as similar lands of individuals 
within the counties where situated. On or before August first 
in every year the assessors of the town within which the lands 
so belonging to the State are situated shall file in the office of the 
comptroller and of the board of fisheries, game and forest, a 
copy of the assessment-roll of the town, which, in addition to the 
other matter now required by law, shall state and specify which 
and how much, if any, of the lands assessed are forest lands, and 
which and how much, if any, are lands belonging to the State; 
5uch statements and specifications to be verified by the oaths of 
a majority of the assessors. The comptroller shall thereupon and 
before the first day of September following, and after hearing the 
assessors and the board of fisheries, game and forest, if they or 
any of them so desire, correct or reduce any assessment of State 
lands which may be in his judgment an unfair proportion to the 
remaining assessment of land within the town, and shall in other 
respects approve the assessment and communicate such approval 
to the assessors. Xo such assessment of State lands shall be 
valid for any purpose until the amount of assessment is approved 
by the comptroller, and such approval attached to and deposited 
with the assessment-roll of the town, and therewith delivered by 
the assessors of the town to the supervisor thereof or other officer 
authorized to receive the same from the assessors. Xo tax for 
the erection of a schoolhouse or opening of a road shall be im¬ 
posed on the State lands unless such erection or opening shall 
have first been approved in writing by the board of fisheries, game 
and forest. 

Tax Law, § 22 

§ 49. Nonresidents and assessment of real property of. —The 

real property of nonresidents of the tax districts shall be desig¬ 
nated in a separate part of the assessment-roll, and if it be a 
tract subdivided into lots or parts of a tract so subdivided, the 
assessors shall: 

1. Designate it by its name, if known by one, or if not distin¬ 
guished by a name or the name is unknown, state by what lands 
it is bounded. 

2. Place in the first column the numbers of all unoccupied lots 
of any subdivided tract, without the names of the owner, besin- 

50 


Ch. II. 


TAXABLE PROPERTY. 

Abandonment of lot divisions, surveys, etc. 


§§ 50, 51 


ning at the lowest number and proceeding in numerical order to 
the highest, but the entry of the name of the owner shall not 
affect the validity of the assessment. 

3. In the second column and opposite the number of each lot, 
the quantity of land therein. 

4. In the third column and opposite the quantity, the full value 
thereof. 

5. If it be a part of a lot, the part must be distinguished by 
boundaries or in some other way by which it may be identified. 
If any such real property he a tract not subdivided or whose sub¬ 
divisions cannot be ascertained by the assessors, they shall certify 
in the roll that such tract is not subdivided,, or that they cannot 
obtain correct information of the subdivisions and shall set down 
in the proper column the quantity and valuation as herein di¬ 
rected. If the quantity to be assessed is a part only of a tract, 
that part, or the part not liable, must be particularly described. 

Tax Law, § 29. 

§ 50. Abandonment of lot divisions. —Whenever more than 
ten years shall have elapsed after the subdivision of any tract of 
land into lots, plots or sites, with or without proposed streets, the 
owner of such tract, or of any part thereof composed of two or 
more contiguous lots may, by an instrument in writing, duly exe¬ 
cuted and acknowledged and describing such land, disclaim and 
abandon such subdivision including any streets not opened, ac¬ 
cepted or used by the public and which are not necessary for the 
use of an owner or occupant of any part of said tract; and there¬ 
upon such subdivision, as to the lands described in such instru¬ 
ment, shall be deemed abandoned and of no effect; and thereafter 
the lands described therein shall, for the purpose of taxation, be 
regarded as a single tract. If a map of such subdivision has been 
filed in the office of the county clerk or register of deeds, such in¬ 
strument may be recorded in said office, and a notice of such rec¬ 
ord shall thereupon he indorsed by the clerk or register upon such 
map. This section shall not apply to a county embracing a por¬ 
tion of the forest preserve. 

Tax Law, § 41; 3 R. S. 3103. 

§ 51. Survey and maps of nonresident real property. —If tlie 
assessors shall deem it necessary to have an actual survey made, 
to ascertain the quantity of any lot or tract of nonresident real 

51 


53 


TAXABLE PEOPEKTY. 


Ch. II. 


Assessment of agent, omitted property. 

property divided by a town line, they shall notify the supervisor, 
who shall cause the necessary surveys to be made at the expense 
of the town. If a part only of a tract of real property is liable 
to taxation as. nonresident and the assessors cannot otherwise 
designate such part, they shall notify the supervisors of the town, 
who shall cause a survey and two manuscript maps to be made 
for the purpose of ascertaining the situation and quantity of such 
^ part. One of such maps shall be delivered to the county treasurer 
and by him to be transmitted to the comptroller in case the county 
in which the land is situated embraces a part of the forest pre¬ 
serve; and in other counties it shall be retained by him. The 
other map shall be delivered to the assessors, who shall then com¬ 
plete the assessment of the tract and deposit the map in the tOAvn 
clerk’s office for the information of future assessors. The ex¬ 
pense of making such survey shall be immediately repaid to the 
supervisor out of the county treasury, and added by the board of 
supervisors to the tax on such tract, distinguishing it from the 
ordinary tax. 

Tax*Law, § 30; 3 R. S. 3100. 

§ 52. Assessment of agent, trustee, guardian or executor. —If 

n, person holds taxable property as agent, trustee, guardian, execu¬ 
tor or administrator, he shall be assessed therefor as such, with 
the addition to his name of his representative character, and such 
assessment shall be carried out in a separate line from his indi¬ 
vidual assessment. 

Tax Law, § 32; 3 R. S. 3101. 

Valid and incontestable debts owing by him as such agent should be de¬ 
ducted from the valuation of the property so held by him. 

People V. Comrs., 99 N. Y. 154-157. 

§ 53. Assessment of omitted property. —The assessors of any 
tax district shall, upon their own motion, or upon the applica¬ 
tion of any taxpayer therein, enter in the assessment-roll of the cur¬ 
rent year any property shown to have been omitted from the assess¬ 
ment-roll of the preceding year, at the valuation of that year, or 
if not then valued, at such valuation as the assessors shall de¬ 
termine for the preceding year, and such valuation shall be stated 
in a separate line from the valuation of the current year. 

Tax Law, § 33; 3 R. S. 3101. 


52 



Ch. II. 


TAXABLE PROPERTY. 


§ 54 


Debts, how assessed. 

The above is a revision of chapter 453, of Laws 1865, and diflfers from that 
law and apparently limits the property so to be entered to that whicli was 
omitted in the preceding year, and if not valued in the preceding year, then 
the assessors are to fix its value. 

PETITIOX TO ASSESSORS TO HAVE OMITTED PROPERTY TAXED. 

To the assessors of the town of .; 

The undersigned, a taxpayer of the town of . 

county, N. Y., hereby represents that certain . pro])erty,. 

consisting of . lands, being part of Lot No.. Town 

No., Range No.. Section No., was omitted in the 

assessment-roll of this town for the year 18..; and asks tliat said property 
be entered in the assessment-roll of said town for the current year, as pro¬ 
vided by chapter 908 of the Laws of 1896. 

And your petitioner will ever pray, etc. 

Dated,. 19_ 


§ 54. Debts owing to nonresidents of the United States, how 
assessed. —Every agent in any eonnty of a nonresident creditor 
having debts owing to him, taxable in any county of the State, 
shall annually, on or before June first, furnish to the county 
treasurer of the county where the debtor resides, a true and accu¬ 
rate statement verified by his oath, of such debts owing on the first 
day of May next preceding in each town or ward in such county. 
The county treasurer shall, immediately upon the receipt of such 
statement, make out and transmit to the assessors of every tax 
district in the county in which any such debtor resides, a copy of 
so much of such statement as relates to the tax district of such 
assessors, with the name of the creditor. The assessors on receipt 
of such statement from the county treasurer shall, within the time 
in which they are required to complete the assessment-roll, enter 
therein the name of such nonresident creditor, and the aggregate 
amount due him in such tax district on the first day of May next 
preceding, in the same manner as other personal property is en¬ 
tered on the roll, adding the name of the debtor owing such debt. 
Any agent neglecting or refusing without good cause to furnish 
such statement to the county treasurer shall forfeit to the county 
in which the debtor resides the sum of five hundred dollars, re¬ 
coverable by the district attorney, if the existence of such debt was 

known to the agent. 

Tax Law, § 34; 3 R. S. 3101. 

The assessors are not bound by the statement furnished, but may ascertain 
by whatever means are available the amount due within the district, and if 
no statement is furnished, then they shall ascertain the facts in best manner 
possible. 

People V. Board of Comrs., 76 N. Y. 64;^ People y. Halsey, 37 N. Y. 344; 

People V. Comrs., 99 N. Y. 254. 

53 












TAXABLE PROPERTY. 


Ch. II 


I 55 


Assessments against estates. 

§ 55. Assessments against “ estates.” —An assessment of real 
or personal property heretofore made shall not be deemed invalid, 
because the property was assessed to the estate of a decedent 
instead of to his personal representatives, devisees, legatees, heirs 
or next of kin. 

Laws 1898, chap. 310, § 1. 


54 


CHAPTER THREE. 


ASSESSMENT EOLLS, ETC. 


§56. Duties of supervisors after de¬ 
livery of roll. 

§57. Committee on form of assess¬ 
ment rolls. 

§58. Footing assessment rolls. 

§59. Erroneous assessments. 

§60. Unpaid taxes. 

§61. Eejected taxes. 

§62. Form of committee on assess¬ 
ments. 

§63. Equalization. 

§64. Duties of commissioners. 


§65. Equalization by board of super¬ 
visors. 

§66. Appeals to state board. 

§67. Appeals, how conducted. 

§68. Determination of appeals. 

§69. Costs on appeal. 

§70. Procedure on appeal. 

§71. Levy of tax by supervisors. 

§72. Form of assessment-roll, with 
tax extended. 

§73. Tax-roll and collector’s warrant. 
§74. Validation of certain warrants. 


§ 56 . Duties of the supervisor after delivery of the roll. —The 

assessors have no right to make any changes affecting the substan¬ 
tial requirements of the roll; they have the right, and it is their 
duty, to amend and correct informalities. If it is not correct in 

form or if errors in footing it should be returned for correction. 
R., W. & O. R. R. V. Smith, 39 Hun, 332. 


It is the assessors’ duty to foot each page. It is the practice 
also for the supervisor to insert in the back part of the roll a re¬ 
capitulation of the footing of each page of the roll as follows: 


TOWN OF. 

Recapitulation Footings. 



Real. 

Personal. 

Aggregate. 

Dogs. 

First page. 

$5,000 00 

$3,000 00 

$8,000 00 

4 

Second page. 

4,000 00 

1,000 00 

5,000 00 

0 

Third page. 

And so on with each page 
of the roll. 

6,000 00 

4,000 00 

10,000 00 

6 

• U ; 

Total. 

$2,575,000 00 

$625,000 00 

$3,200,000 00 

65 


Summary. 

Total valuation, personal.$ 625,000 00 

Total valuation, real... v 2,575,000 00 


Summary. 

Total valuation, personal.$ 625,000 00 

Total valuation, real... v 2,575,000 00 


Aggregate valuation of town...$3,200,000 00 


Total number of dogs taxed, 60. 


55 


Supervisor. 


























§§57,58 ASSESSMENT ROLLS, ETC. Ch, iii. 

Form of report. 

§ 57, Committee on form of assessment-rolls.—On present¬ 
ing the rolls to the board of supervisors, they are generally re¬ 
ferred to the committee on forms of the assessment-rolls,’’ whose 
duty it is to examine and see if they are correct in “ form; ” i. e., 
the proper affidavits and certificates are attached and sworn to- 
after the third Tuesday of August, and that the other formalities 
specified in the preceding sections are complied with. From this, 
committee the rolls go to the committee on footings. 

Form of report.— 

To the Board of Supervisors of . County: 

Your committee appointed on forms of assessment-rolls respectfully report: 

That they have examined the assessment-rolls of the several towns and 
wards in the county, and find the same to be correct. 

Chairman. 

§ 58. Committee on footing of assessment-rolls.—The duties 
of this committee are to see that the rolls are correctly footed. 
They cannot complete their work until the committee on errone¬ 
ous assessments ” report, so that the changes in assessments can 
be properly made and inserted in the roll before the footing com¬ 
mittee finish the footings. 

Form of Report. 

REPORT OF THE COMMITTEE ON FOOTING ASSESSMENT-ROLLS. 

To the Board of Supervisors of the County of . County: 

Your committee beg leave to submit the following tabular statement, com¬ 
piled from the rolls of the several towns and wards, as the assessed valuation 
of this county for the current year: 



Acres. 

Real estate. 

Personal. 

Total. 

Dogs. 

Dog tax. 

And so on. 

11,162 

33,271,900 

924,500 

435,160 

129 

133 


521,701 

139,261,721 

2,325,400 

162,515,721 

321 

403 


All of which is respectfully submitted, 
, December 30, 190.. 


56 


Chairman. 























Ch. III. ASSESSMENT EOLLS, ETC. 

Erroneous assessments, description of real property, etc. 


§ 59 ' 


§ 59. Committee on erroneous assessments and powers of 
board.—It often happens that boards of supervisors frequently 
transgress their power in the matter of assessments. It is not 
an infrequent occurrence to alter or change the rolls without right 
to do so. They have no right to review the proceedings of the 
assessors or interfere with valuations as fixed or exemptions as 
determined by assessors who are the sole judges. The taxpayer 
if aggrieved must appear before assessors on grievance day with 
his proofs and if he be denied the relief he seeks his remedy is 
to apply to the courts. 

The Board of Supervisors has no jurisdiction in the matter; 
as has already been stated the Board has only such power as con¬ 
ferred by statute. If no statute can he found allowing them to 
act then they have no power. 

In re Hermance, 71 N. Y. 481; McMahon v. Palmer, 102 N. Y. 176; Mut. 

U. Tel. Co. V. Comr., 99 N. Y. 254; Westfall v. Preston, 49 N. Y. 349. 

The Boards have power, however, as follows: 

If the assessors neglect to meet on grievance day ’’ any person 
aggrieved by the assessment may appeal to the board of super¬ 
visors at their next meeting, who shall have power to review and 
correct the assessment of the person appealing. 

Tax Law, § 40; see also § 1278. 

Description of real property of nonresidents.—The board of super¬ 
visors of each county, at its annual meeting, shall examine the 
assessment-rolls of the several tax districts, and shall make such 
changes in the descriptions of the real property of nonresidents 
as may be necessary to render su.ch descriptions sufficiently definite 
for the purposes of collection of taxes by sale thereof. If a suf¬ 
ficiently definite description cannot be obtained during the ses¬ 
sion, the board shall cause the same to be obtained for the next 
annual session, and the property shall not be taxed until such 
description is obtained, and shall then be taxed for the year so 
omitted, in the manner provided for taxing omitted lands. 

Tax Law, § 51; 3 R. S. 3105. 

Eeview of assessment against nonresident owners or rents reserved. 

—If an assessment of taxable rents shall have been made against 
any person in any tax district of which he is not an actual resi¬ 
dent, the board of supervisors of the county shall have the same 
power and authority in all respects, and it shall be its duty to 

67 


ASSESSMENT ROLLS, ETC. 

Correction of errors. 


CTr. nr. 


§ 59 


correct such assessments as to the valuation of such rents and as 
to the gross amount for which such persons shall be assessed there¬ 
for, as the assessors of a tax district have as to the assessment of 
personal property of an actual resident of such tax district. The 
board may reduce the amount of any such assessment, if neces¬ 
sary, to make such assessment just when compared with the other 
assessments of property upon such roll. 

Tax Law, § 52; 3 R. S. 3105. 

This applies only as to a nonresident of the tax district. 

People ex rel. Youmans v. Supervisors, 60 N. Y. 381-384; s. c., 47 
How. 29. 

The board of supervisors had no power to reduce the valuation so fixed by 
the assessors. 

Correction of errors by board of supervisors. —If it shall be made 
to appear to the board of supervisors of any county, upon the 
verified petition of the assessors of any tax district: 

First. That any property taxable therein has, by any mistake 
in transcribing or copying the assessment-roll of the preceding 
year, been placed on the assessment-roll delivered to the super¬ 
visor, at a valuation less than actually appearing upon the original 
roll signed by the assessors, such board shall insert in the assess¬ 
ment-roll of the current year* an assessment of the property upon 
the valuation equal to the difference between the actual valuation 
made by the assessors and the amount at which, by such mistake, 
the property was placed upon the roll of the preceding year, and 
tax the same at the rate per centum imposed upon property in such 
tax district in the year in which the mistake occurred. 

Second. That any taxable property therein has been omitted 
from the assessment-roll of the preceding year, such board shall 
place the same on the roll of the current year at its valuation for 
the preceding year, to be fixed by the assessors in their petition, 
and shall tax the same at the rate per centum of the preceding 
year. 

Third. That taxable property has been omitted from the assess¬ 
ment-roll for the current year, such board shall place the same 
thereon at a valuation to be fixed by the assessors in their petition, 
and shall tax the same at the rate per centum of the current year. 

A copy of the petition under the second or third subdivision of 
this section, with a notice of the presentation thereof to the board 
of supervisors, shall be served personally on the person alleged to 
be liable to taxation for the land omitted from the assessment-roll, 

58 



Ch. III. 


ASSESSMENT EOLLS, ETC. 

Property illegally assessed. 


§ 59 


at least ten days before the meeting of the board of supervisors; 
and the board of supervisors shall take no action on such petition, 
unless proof of the personal service of such petition and notice be 
made to them by affidavit. The board of supervisors shall give to 
the person alleged to be liable to taxation for such omitted land, 
an opportunity to be heard, and on such hearing and review the 
board of supervisors shall have, as to such omitted property, all the 
powers of the assessors of a tax district in reviewing and correcting 
the assessment-roll. The whole amount of tax levied upon land 
or property omitted in the tax levy of the preceding year shall be 
deducted from the aggregate of taxation to be levied on the tax 
district for the current year before such tax is levied. 

Tax Law, § 53; 3 R. S. 3106. 

Where certain property (rents accruing from perpetual leases) had in 1864, 
been, in fact, assessed, but to a person not the owner of the rents, and upon 
petition of the assessors, the same property was put on the roll of 1865, and 
assessed to the true owner and a tax levied upon it for 1864, held, that such 
reassessment was legal and proper. 

Overing v. Foote, 43 N. Y. 290. 

That such property could not be reassessed without notice to the owner. 

Same v. Same, 65 N. Y. 263. 

If the time and place for the hearing is fixed by a statute, e. g., the annual 
meetings of the board of supervisors, or town board, such statute is sufficient 
notice, unless otherwise prescribed. 

People V. Turner, 117 N. Y. 227. 

Reassessment of property illegally assessed. —Whenever by the final 
judgment of a court of competent jurisdiction, it appears to the 
board of supervisors that any property liable to taxation in any 
vear was erroneously or illegally assessed, and that by reason of 
such erroneous or illegal assessment, such property did not become 
subject to taxation for such year, the board shall place the same 
on the roll of the current year at the valuation thereof, if any, 
fixed by the assessors for such preceding year; and in case no 
valuation was fixed by the assessors, such property shall be as¬ 
sessed by the board at such valuation as they may determine for 
the preceding year. Before fixing such valuation, the board of 
supervisors shall give to the owners of such property, at the time 
of the assessment by the board, a notice of at least five days and 
an opportunity to be heard, and on such hearing, the board shall 
have, as to such property, all the powers of the assessors of a 
tax district in reviewing and correcting an assessment-roll. Such 
property shall be taxed at the rate per centum of such preceding 


ASSESSMENT BOLLS, ETC. 

Unpaid taxes to be reassessed. 


Ch. 111. 


§ GO 


year. The whole amount of tax on property levied in pursuance 
of this section shall be deducted from the aggregate of taxation to 
be levied on the tax district for the current year, before such tax 
is levied. 

Tax Law, § 54; 3 E. S. 3106. 


Any such board may correct any manifest clerical or other 
error in any assessment or returns made by any one or more 
town officers to such board, or which may, or shall have properly 
come before such board for its action, confirmation or review; 
and cause to be refunded to any person the amount collected from 
him of any tax illegally or improperly assessed or levied, and 
upon the order of the county court, it shall refund any such tax. 
In raising the amount so refunded, or necessary to supply the 
deficiency caused by the correction of any error in such assess¬ 
ment, such board shall, in the same or next ensuing tax-levy, 
adjust and apportion such amount upon the property of the 
several towns and wards of the county as shall be just, taking 
into consideration the portion of the State, county, town and 
Avard included therein, and the extent to Avhich such town or 
ward has been benefited thereby. Such board shall ascertain, fix 
and detennine the amount to which any person or corporation is 
equitably entitled to receive back from any town, for taxes paid 
while the boundary line between towns Avas in dispute and cause 
the same to be levied and collected. 

County Law, § 16; 1 R. S. 739, 

See chapter relating to the boards of supervisors where the subject is 
fully treated. 

§ 60. Unpaid taxes on resident real property to be reassessed. 

—When the tax on any real property, not assessed as non-resident, 
is returned as unpaid and so remains, the county treasurer shall 
immediately deliver a transcript thereof to the supervisor of the 
tax district in Avhich such tax was assessed. Such supervisor 
shall, if in his power, Avithin thirty days thereafter, cause an ac¬ 
curate description of such real property to be made and returned 
to said treasurer, Avith the correct amount of taxes thereon, each 
kind of tax being stated separately, and if necessary, he may cause 
a survey and map of any said real property to be made, and the 
expense of such survey and map on, or for each lot or parcel shall 
be returned to said treasurer, and be a legal charge upon such 
real property and be collected with the taxes thereon. The 

60 


ClL. Ill 


ASSESSMENT EOLLS, ETC. 

Rejected taxes, imperfect descriptions. 


§ 61 


amount of such tax shall bear interest at the rate of eight per cen¬ 
tum per annum from the first day of February until paid, or until 
the sale of such property to satisfy such tax by the county treas¬ 
urer, or if the property is located in a county embracing a por¬ 
tion of the forest preserve, until the return of such unpaid tax 
to the comptroller. And such real property and the tax thereon 
shall be regarded for all purposes of assessment, collection and 
sale as non-resident, and subject to all the provisions of the tax 
law in relation to non-resident real property and non-resident 
taxes. 

Tax Law, § 89, as am’d by Laws 1902, chap. 171. 

Bennett v. Peck, 112 N. Y. 649. 

The tax upon land of a resident may ultimately be made a lien on the land 
and enforced against it but only by proceedings subsequent to the first assess¬ 
ment. 

Collins V. L. I. City, 132 N. Y. 321-325; Newman v. Supervisors, 45 id. 

676. 

Upon a return of a tax (on the land of a resident) uncollected the land is 
to be classed as nonresident as to such unpaid tax, and all proceedings for the 
collection thereof must thereafter be had as if it was the land of a nonresident, 

Newman v. Supr., 45 N. Y. 676. 

unless the statute relating to the county prescribes otherwise. 

Collins V. L. I. City, 132 N. Y. 321. 

§ 61. Rejected taxes.—Transmittal of statement of canc 2 led 
taxes to board of supervisors. —The comptroller shall transmit a 
transcript of the returns of all taxes canceled, with the addition 
of interest thereon, to the county treasurer, who shall deliver a 
copy thereof to a supervisor of the tax district in which such taxes 
were assessed, by whom it shall he returned to the board of super¬ 
visors at their next annual meeting. If such tax district shall 
have been divided since the assessment, the county treasurer shall 
deliver such transcript to the board of supervisors at their next 
annual meeting. If any such cancellation was by reason of the 
tax having been paid before the same was returned by the county 
treasurer, such treasurer shall present the transcript to the board 
of supervisors of the county, and the amount of such tax, with 
the interest, shall be collected by such board of the collector of the 
county treasurer who made the erroneous returns, and shall be 
paid into the State treasury. 

Tax Law, § 105; 3 R. S. 3116. 

% 

Correction of imperfect descriptions. —The supervisor of the 
tax district in which any lands are situated, upon which a tax shall 

61 


Ch. III.. 


§ 61 ASSESSMENT EOLLS, ETC. 

Correct description of land. 

have been rejected by the comptroller, or shall have been canceled', 
and charged to the county to which it had previously been cred¬ 
ited, shall add to the assessment-roll of the tax district in which 
the land is situated for the year during which a transcript of the 
returns of such taxes shall have been forwarded by the comptroller 
to the county treasurer, an accurate description of such lands, if 
he can obtain the same, the correct amount of taxes thereon, the 
tax of each year and each kind of tax separately, and shall furnish 
the comptroller with all such maps and surveys of such lands as 
shall he required by him. Such supervisor may, if necessary, 
cause a survey and map of each lot or parcel returned for more 
perfect description to he made, and the expense of such survey 
and map shall be a town charge. The board of supervisors shall 
direct the collection of such taxes so added to such assessment- 
roll, and they shall be considered the taxes of the year in which 
the description shall he perfected. If any such supervisor shall 
not fully comply with the provisions of this section the comptroller 
shall not thereafter admit, but shall reject, all such reassessed, 
canceled or rejected taxes as may he returned to him. If such 
taxes are not levied upon such lands as herein required, the board 
of supervisors shall cause the same, with interest thereon, to be 
levied upon the tax district in which originally assessed, and 
collected with the other taxes of the same year. If the tax dis¬ 
trict shall have been divided since such assessment, such taxes 
and interest shall he apportioned by the board of supervisors 
among the tax districts included in the limits of such original 
tax districts in such equitable manner as it may deem proper. 

Id., § 106; 3 R. S. 3117. 

Correct description of land, etc., to be forwarded to comp¬ 
troller.— ^Whenever the comptroller shall have rejected any tax 
in the first instance, or have canceled and charged the same to the 
county to which it had previously been credited, the supervisor 
of the tOAvn or ward in which such lands are situate, shall, if in 
his power, add to the assessment-roll of such town or ward for the 
year during which such transcript shall have been forwarded by 
the comptroller to the county treasurer, an accurate description of 
such lands and the correct amount of taxes thereon, stating the tax 
of each year and each kind of tax, separately, and shall furnish the 
comptroller with all such 'maps and surveys of such lands as shall 
have been required by him; and, if necessary, he may cause a sur- 

62 


Ch. III. 


ASSESSMENT ROLLS, ETC. 

Form of report. 


G2‘ 


vey and map of each lot or parcel returned for more perfect de¬ 
scription to be made, and the expense of such survey and map shall 
be a charge upon such land, to be added to the tax thereon, the 
board oT supervisors shall direct the collection of such taxes and 
the expenses so added to such assessment-roll, and they shall, for 
all the purposes of this act, be considered as taxes of the year in 
which the description shall be perfected. If the supervisor of 
such town or ward shall not have fully complied with the require¬ 
ments of this section, the comptroller shall not thereafter admit, 
but shall reject all such reassessed, canceled or rejected taxes as 
may be returned to him. Whenever any tax has been rejected by 
the comptroller and returned to the county to which it had previ¬ 
ously been credited, the board of supervisors of such county, or if 
there be no board of supervisors of such county, then the board 
of aldermen performing the duties of supervisors, shall direct that 
such rejected tax be canceled upon the tax-roll in the office of the 
treasurer of the county, for the year or years for which it was 
levied. 

Laws 1878, chap. 152, as am’d by chap. 951, Laws 1896; 3 R. S. 3117. 

§ 62. Form of report of committee on erroneous assess¬ 
ments.— 

The Honorable Board of Supervisors of the County of. 

Your committee on erroneous ’ assessments would respectfully report that 
we have carefully examined the matter of the erroneous assessment of 
.set forth in the resolution of supervisor ., pre¬ 
sented .. and we find (set forth whatever the facts may be in refer¬ 

ence to such assessment), and therefore recommend the adoption of the fol¬ 
lowing resolution: 

Resolved, That the clerk of this board be and is hereby instructed and di¬ 
rected to draw an order on the county treasurer for the sum of . 

dollars from the erroneous assessment fund in favor of . for 

the purpose of refunding this erroneous tax; said amount of . 

dollars to be charged against the town of., in the next tax levy. 

All of which is respectfully submitted. 

Dated .. 190., 

Upon the coming in of the report of the committee the board must act upon 
it. Final action cannot be delegated to individuals or to a committee. 

People V. Hagadom, 104 N. Y. 516. . 

Such action may be taken by resolution in substantially the following form: 

Whereas, Certain manifest clerical errors and errors in footing existed in 
the assessment-rolls and assessments presented to this board by the officers of 
the several towns and wards of this county for their action, confirmation or 
review, and the same have been corrected by the committee on footing assess¬ 
ment-rolls, as follows: (Here specify Lie changes.) 

Resolved, That the corrections so made by said committee, and the assess¬ 
ments and valuations as corrected on said assessment-rolls, be, and the same 
are hereby ratified, confirmed and legalized in pursuance of the County Law. 

63 











ASSESSMENT EOLLS, ETC. 

Commissioners ot equalization. 


Ch. III. 


§ 63 


§ 63. Appointment of commissioners of equalization. —The 
board of supervisors of any county of the State may by the con- 
eurring vote of a majority of all the supervisors elected to such 
board, resolve to appoint three persons to be commissioners of 
equalization of such county. They shall thereupon appoint such 
commissioners, two of whom shall be residents of such county and 
not members of the board of supervisors, and the third commis¬ 
sioner shall not be a resident of or a taxpayer in such county, but 
shall reside in the judicial district in which such county is situ¬ 
ated. If there be one or more cities in such county one of such 
commissioners shall be a resident of such city or cities and one 
shall be a resident of the toA\Tis in such county outside of such city 
or cities. The commissioner appointed from such city or cities 
shall be named by the supervisors representing such city or cities, 
and the commissioner appointed from the towns outside of such 
city or cities shall be named by the supervisors representing such 
towns. Both such commissioners, including the third commis¬ 
sioner appointed from the judicial district outside of such county, 
shall be confirmed by a two-thirds vote of all the members of the 
board of supervisors. If, after such board has resolved to ap¬ 
point such commissioners of equalization, they are unable to 
agree upon the commissioners to be appointed as provided by 
this section, and such commissioners are not appointed before the 
first day of July, succeeding the time when such resolution was 
adopted, the clerk of such board shall apply to the county judge 
of such county certifying to him the fact that such resolution 
was adopted and such commissioners have not been appointed 
pursuant thereto and such county judge shall appoint the com¬ 
missioners subject to the provisions of this section relating to 
their places of residence. The term of office of each of such 
commissioners shall be three years, l^ot more than one com¬ 
missioner shall reside in the same tovm or city, and if a com¬ 
missioner remove to a town or city in which another commis¬ 
sioner resides, the office of the commissioner so removing shall 
thereupon become vacant. Such appointments shall be so made 
that not more than a majority of the commissioners belong to 
the same political party, and the other commissioner shall be 
chosen from the other political party polling in such county at the 
last general election either the highest or the next highest number 
of votes. If the office of any commissioner become vacant before 
the expiration of his term, such vacancy shall be filled, for the 

64 


€h- ill. 


ASSESSMENT KOLLS, ETC. 

Duties of equalization committee. 


§ 64 


uiiexpired term, by the appointment of a person of the same po¬ 
litical faith as his predecessor at the time of his appointment. 
-Each commissioner shall be paid by the county for his services a 
sum to be fixed by the board of supervisors, not exceeding the rate 
of four dollars per day, for the time necessarily and actually oc¬ 
cupied in the performance of his duties, and his necessary and 
reasonable expenses incurred while absent from his home in the 
discharge of his duties, but the total amount paid to any com¬ 
missioner for his services and expenses in any one year shall not 
•exceed three hundred dollars. 

Laws 1896, chap. 820, § 1; 3 R. S. 3104. 

§ 64. Duties of Equalization Committee. —Between the first 
day of September and the time of the annual meeting of the 
board of supervisors in each year, the commissioners shall ex- 
•amine the assessment-rolls of the several towns in their county, 
and shall visit each town therein for the purpose of ascertaining 
whether the valuations in one town or ward bear a just relation to 
the valuations in all the towns and wards in the county, and they 
may increase or diminish the aggregate valuations of real estate in 
any town or ward by adding or deducting such sum upon the hun¬ 
dred as may, in their opinion, be necessary to produce a just re¬ 
lation between ail the valuations of real estate in the county, but 
they shall in no instance reduce the aggregate valuations of all 
the towns and wards below the aggregate valuations thereof as 
made by the assessors. If the office of any commissioner become 
vacant befove the expiration of his term, such vacancy shall be 
filled for the unexpired term by the appointment of a person of 
the same politieal faith as his predecessor at the time of his ap¬ 
pointment. 

Laws 1896, cha,p.. S20, § 2 as amended by Laws 1899, chap. 265. 

On or before the fourth day of the annual meeting of the board 
of supervisors in each year the commissioners shall file with the 
clerk of such board of supervisors their report of the equalized 
valuations of real estate, signed by a majority of such commission¬ 
ers, and the same shall be binding and conclusive on such board of 
supervisors as an equalization of the assessments of real estate for 
.such year. 

Id., § 3. ' 


5' 


65 


ASSESSMENT KOLLS, ETC. 

Duties of equalization committee. 


Ch. hi. 


§ 64 


REPORT — EQUALIZATION COMMITTEE. 

Sup. Hopkins, from the committee on equalization, presented the following 
report, which was laid on the table under the rules: 

To the Honorable, the Board of Supervisors of the County of Monroe: 

Gentlemen—Your committee on equalization would respectfully report as 
follows: We have carefully considered the assessed values of the various 

towns and the city of Rochester and find the assessed value of the towns 
have increased $970,433, and the assessed value of the city of Rochester has 
increased $5,201,475, making an increase in the country of $0,171,908. 

The decrease in the assessed value of Brighton, amounting to $731,895, is 
due to the fact that the village of Brighton is now included in the city of 
Rochester. The decrease in Chili, amounting to $5,100, is due to the fact, 
we are advised, that the low lands in that town have been flooded by the 
river at flood time and land has depreciated in value. The decrease in the 
assessed value of Mendon, amounting to $8,475, has not been satisfactorily 
explained. The decrease in Ogden, amounting to $15,925, is due to the fact. 


we are advised, that 

the 

cold storage building 

has become 

valueless and de- 

preciated $5,000, and 
building. 

there has been several fires in the v 

illage and no re- 

We have examined 

and 

compared the assessed valuation 

of real estate in 

the county and have 
as follows: 

established the assessed 

Total Real, 
Property and 

value as the equalized value 

Total Real, 

Personal Personal and 

Towns. 


Franchise. 

Estate. 

Franchise. 

Brighton . 


.... $1,771,377 

$12,400 

$1,783,777 

Chili . 


.... 1,899,783 

22,850 

1,922,63.3 

Clarkson . 


.... 1,057,850 

38,550 

1,096,400- 

Gates . 


_ 2,646,543 

47,600 

2,694,143 

Greece . 


_ 4,145,358 

102,755 

4,248,113 

Hamlin . 


.. .. 1,458,975 

42,000 

1,500,97.5 

Henrietta . 


_ 1,659,550 

69,050 

l,728,60a 

Irondequoit . 


.... 1,909,478 

61,800 

1,971,273 

Mendon . 


. . .. 2,242,125 

159,200 

2,401,325 

Ogden . 


.... 1,820,025 

38,000 

1,858,025 

Parma . 


1,721,124 

62,400 

1,783,524 

Penfield . 


_ 1,374,039 

34,949 

1,408,988 

Permton . 


. . .. 2,728,020 

99,350 

2,827,370 

Pittsford . 


_ 1,734,805 

50,900 

1,785,705 

Riga . 


_ 1,759,940 

85,100 

1,845,040 

Rush . 


.... 1,401,180 

15,520 

1,416,700 

Sweden . 


.. . . 2,825,367 

242,000 

3,067,367 

Webster . 


.... 1,421,837 

49,750 

1,471,587 

Wheatland . 


.. .. 1,361,455 

61,575 

1,423.030 

Total towns. 


. . . .$ 36,938,831 

$1,295,749 

$ 38,234,580 

Total city. 


.... 119,679,700 

6,588,700 

126,268,400 

Total county.... 


.. . .$156,618,531 

$7,884,449 

$164,502,980 


Resolved, That the clerk of this board in spreading the state and county 
tax for the year 1905, be, and he hereby is instructed and directed to spread 
or extend said taxes upon the total real, personal and special franchise as set 

66 






























Ch. III. ASSESSMENT EOLLS, ETC. j 65 

Board of supervisors, 

forth in the above table and in the comparative table presented to this board 
November 1, 1905. 

All of which is respectfully submitted. 

JARED VV. HOPKINS, 

H. E. HAMIL, 

H. B. CASH, 

GRIFF D. PALMER, 
GEORGE F. HARRIS, 

J. L. GUERINOT, 

E. H. WHITE. 

M. W. NELLI GAN, 

WM. HORCHELER, 

F. W. TRUESDALE, 
THADDEUS DUNN, 

Committee on Equalization. 

The report was adopted by the following vote: 

Ayes—Sups, Aman, Ashton, Baumann, Brayer, Beard, Beebe, Ca.sh, Clark, 
Collins, Defendorf, Dunn, Hamil, Harris, Hopkins, Horcheler, Manning, Nel- 
ligan, Owen, Remmel, Schwartz, Shafer, Starkweather, Truesdale. White, 
Wolff —25. 

Nays — None. 

§ 65. Equalization by board of supervisors.—The board of 
supervisors of each county iu this state, at its annual meeting, 
shall examine the assessment rolls of the several tax districts in 
the county, for the purpose of ascertaining* whether the valu¬ 
ations in one tax district bear a just relation to the valuations 
in all the tax districts in the county; and the boa'rd may increase 
or diminish the aggregate valuations of real estate in any tax 
district, by adding or deducting such sum upon the hundred, as 
may, in its opinion, be necessary to produce a just relation between 
all the valuations of real estate in the county; but it shall, in 
no instance, except as provided in subdivision two of this section 
change the aggregate valuations of all the tax districts from the 
aggregate valuation thereof as made by the assessors. 

The board of supervisors in any county of the state having a 
population of more than fifty-five thousand and less than sixty 
thousand according to the federal enumeration next preceding the 
passage of this act and which adjoins a city of the first class may, 
in its discretion, when examining the assessment rolls of the sev¬ 
eral tax districts of the county, as above provided, exclude from 
the tax rolls of said districts, to be prepared by said board, such 
parcels of real property as have been struck down to the county at 
a tax sale and not redeemed as provided in section one hundred 
and fifty-two of this act: No siich properties shall be so excluded 
from' said tax rolls except by a resolution of said board adopted 
at an annual meeting by a vote of a majority of the members 

67 


ASSESSMENT BOLLS, ETC. 

Redemption of real property. 


Cli. III. 


§ 65 


thereof. Whenever such real property is so excluded from the tax 
rolls by the board the total of the assessed valuations of the real 
estate of the several tax districts, as the same appear on the com¬ 
pleted tax rolls, shall be the aggregate valuation of the taxable real 
estate in the county. 

Redemption of real property stricken from tax rolls. —The real 
property struck down to a county at said tax sale and omitted 
from the tax rolls as provided in section fifty of this act shall 
not be subject to further sale after having been once so sold for 
taxes. The real property so omitted from the tax rolls may be 
redeemed by the owner, occupant or any person having an interest 
in the same, provided the county has not acquired a title in fee 
to such real property, upon the payment to the county treasurer 
for the use and benefit of the county of a sum equal to the gross 
amount of the taxes, expenses of such sale, penalty and interest 
thereon, together with the tax and interest thereon which would 
have been due on said real property had it been taxed during each 
of the years it was so omitted from the tax rolls. The said taxes 
for each of the years during which said real estate is so omitted 
from the tax rolls shall be computed on the basis of the assessed 
valuations returned on said real property by the assessors of the 
several tax districts and at the rate fixed by the board of super¬ 
visors as the tax rate for the tax district within which said real 
estate is situated. 

Tax Law, § 50, as am’d by Laws of 1905, chap. 447. 

The proper procedure is to add a certain sum to every one hundred dollars 
instead of adding a gross sum to the aggregate valuation. 

Talmadge v. Bd. of Suprs. of Rensselaer Co., 21 Barb. 611; Nehasane, 
etc., V. Loyd, 45 A. D. 631; affd., 167 N. Y. 436. 

The duties imposed upon the board of supervisors, of examining the as¬ 
sessment-rolls and equalizing the valuations of the real estates in the differ¬ 
ent tax districts cannot be delegated, but must be performed by the board as 
such. 

Bellinger v. Gray, 51 N. Y. 610. 

In equalizing assessments no allowance can be made for omissions of taxa¬ 
ble persons or property from the roll by assessors. 

People V. Hadley, 1 Abb. N. C. 441. 

They are simply to equalize valuations as between the several tax districts 
in the county and are confined to real property values only. 

People V. Hadley, 76 N. Y. 337. 

“ Prices obtained upon public sales are, for obvious reasons^ considered some 
proof of the value of the property sold, and are receivable as evidence upon 
the questions of value.” 

The valuation of property is necessarily a matter of opinion among men, and 

68 


Cii. III. ASSESSMENT ROLLS, ETC. § G6 

Appeals. 

must, under all circumstances, be finally determined by the judgment of indi¬ 
viduals, and the scheme of the statute seems to be to leave its decision to the 
otficers selected for that purpose, and to make their determination conclusive 
evidence of such value, for the purposes of taxation. 

Except for the provision of the statute authorizing parties whose property is 
assessed, to appear before the town, ward or city assessors, and make affidavit 
as to the circumstances and value of property assessed to them respectively, no 
provision is made for the hearing of such parties, by any of the administrative 
bodies engaged in perfecting the valuation of taxable property, and it is to be 
implied by irresistible inference, therefore, that the law contemplates that such 
bodies shall proceed in the performance of their duties, upon their own knowl¬ 
edge, information and judgment, and so far as they may be deficient therein 
that they will, in their own way, inform themselves of such facts, as it may be 
necessary to know, in order to discharge their duties intelligently. 

People V. McCarthy, 102 N. Y. 643. 

§ 66. Appeals to the State board of tax commissioners from 
equalization by board of supervisors. —Any supervisor may appeal 
in behalf of the town, city or ward which he wholly or in part 
represents, to the State board of tax commissioners, from any 
act or decision of the board of sufiervisors, in the equalization 
of assessments and the correction of the assessment-rolls. If 
such appeal is brought in behalf of a town, a majority of the 
town board of such town, if in behalf of a city, a majority of the 
supervisors representing such city, or if the assessment in the 
wards of any city are equalized separately and-such wards have 
separate assessment-rolls, then the alderman and aldermen repre¬ 
senting such ward in the common council of the city shall first 
consent to and approve of the bringing of such appeal. Such aj)- 
peal shall be brought within ten days after the delivery of tlie 
assessment-roll to the collector by filing in the office of the county 
clerk a notice thereof,* with such consent indorsed thereon or an¬ 
nexed thereto, together with the affidavit of the supervisor so 
appealing, that in his opinion injustice has been done to such 
town, city or ward by the act or decision from which the appeal is 
taken; and also within such time, by serving personally or by mail, 
a duplicate or copy of such notice, consent and affidavit on the 
chairman or clerk of the board of supervisors, and by mailing such 

a copy or duplicate to the State board of tax commissioners. 

Tax law, § 174, 3 R. S. 3132. 


Under the petition of the relator, as supervisor of the town of Ontario, 
alleging that the defendant, the board of supervisors of the county of Wayne, 
has adopted an erroneous method in equalizing .the assessments made by the 
assessors of the several towns of the county, and that the result was preju¬ 
dicial to his town, a writ of certiorari was issued to review the proceedings of 
the board. 

Held, that the writ should be quashed, as the relator might have appealed 
from the equalization, in behalf of his town, to the state assessors, and upon 

69 


ASSESSMENT ROLLS, ETC. 

Appeals. 


Cil. III. 


07 


such appeal have obtained a decision whether or not injustice had been done 
to the town, and if there had been, have had the requisite correction made. 

That the provision of section 2122 of the Code of Civil Procedure, declaring 
that, except as otherwise expressly prescribed by statute, a writ of certiorari 
cannot be issued “ where the determination can be adequately reviewed by an 
appeal to a court, or to some other body or officer,” did not violate the provi¬ 
sion of the Constitution (art. 6, § 6), that “there shall be the existing Su¬ 
preme Court with general jurisdiction in law and equity,” nor deprive the rela¬ 
tor of any right which he had to prosecute his remedy by “ the law of the 
land,” but simply denied to him the right to demand the exercise of the discre¬ 
tion of the court in issuing a writ of certiorari on his.application when he 
had an adequate remedy by appeal. 

It appeared that the equalization sought to be reviewed was produced oy the 
adoption and use of a table of decimals, one for each town, which represented 
the percentage of the aggregate assessed valuations with which the towns, 
respectiv’ely, were charged in the equalization as made, and that, in their ap¬ 
plication and use by the defendant of those factors, the assessed valuations of 
the personal as well as of the real estate were included, by which means the 
valuations, in the respective towns, of the personal property, as they appeared 
in the assessment-rolls, were modified, and for some of the towns increased 
and for others diminished, but the aggregate valuations of the real and per¬ 
sonal estate of all the towns remained the same as that of the assessed valua¬ 
tions. 

Held, that this method was clearly irregular and erroneous for the reason 
that the board of supervisors, in making the equalization, lawfully had nothing 
to do with the assessed valuations of personal property other than to continue 
them, as made by the assessors of the respective towns. 

That while the equalization rests wholly in the judgment of the board of 
supervisors, and the results must depend upon the action of a majority, when 
all the members do not concur, the error in the manner of doing it is not sim¬ 
ply one of judgment, where the proceeding is in evident violation of the stat¬ 
ute, as was that under consideration; nor was it justified by the recognized use 
of that method in the county of Wayne for several years preceding that in 
question; nor is the principle of estoppel applicable to the action in that re¬ 
spect of any supervisor as the representative of his town. 

People ex rel. Hill v. Supervisors, 49 Hun, 476. 

§ 67. Appeals, how conducted. —The board of tax commis¬ 
sioners may prepare a form of petition and notice of appeal from 
decisions of the board of supervisors in the equalization of assess¬ 
ment and rules and regulations in relation to bringing such appeals 
to a hearing or trial thereof. Such rules shall provide for a hear¬ 
ing on the papers and proofs submitted to the board of supervisors 
on making the equalization, in case the party so desires, and also, 
in case the notice of appeal so specifies, for the taking of additional 
evidence offered by either party. The appeal shall be heard in 
the county in which, it originated In either case such hearing 
shall be had at a time and place to be fixed by the board upon no¬ 
tice of at least twenty days by mail to the party appealing and to 
the clerk of the board of supervisors of the county in which the 
appeal is taken. If the appellant or his successor fails to appear 
at the time and place appointed or upon any day to which such 
hearing and trial shall be adjourned, the board shall make an or- 

70 


€h. III. ASSESSMENT HOLES, ETC. §§ G9, 70 

Appeals. 

der dismissing the appeal, which shall have the same effect as if 

the appeal had not been sustained after a hearing on the merits. 

Tax Law, § 175; 3 R. S. 3132. 

The following decisions were under the old law and are now applicable, using 
the term “ tax district,” instead of “ ward ” where a whole city is a tax 
district. 

The state assessors are authorized and it is their duty, upon appeal by a 
town, to determine: 

1. Whether the town appealing has suffered injustice as compared with 
other towns in the county, 

2. Whether such town shall have a deduction from its valuation and the 
amount thereof. 

3. Upon what other town or towns such deductions shall be placed and the 
portion thereof which shall be placed on each. 

The comparison is not between the town appealing and the residue of the 
county as an entirety, but between it and the other towns as distinct and 
separate organizations. For the purpose of performing this duty it is essen¬ 
tial that said assessors shall take into consideration the valuation of all the 
towns in the county separately, and if they find injustice has been done to the 
appealing town by an excessive valuation as compared with some of the towns, 
they may remedy it by thus placing the excess upon those towns; and this al¬ 
though other towns which have not appealed have suffered a like injustice; 
for the purpose of correcting the injustice complained of these towns cannot be 
regarded. Nor is it an available objection where the decision of the state 
assessors was forwarded by mail in due season, that it was not filed with the 
clerk of the board of supervisors before the beginning of the next annual meet¬ 
ing. The state assessors are not required upon such an appeal to take testi¬ 
mony as to the amount and value of the personal property in the towns. As 
a board of supervisors in making equalization are confined to the valuation of 
real estate, the state assessors have no authority beyond this. When such 
decision was certified and forwarded by mail to the board of supervisors, 
within ten days after it was made and signed by the state assessors, but not 
until after the commencement of the next annual session, and the board omit¬ 
ted to carry the decision into effect, held, that a mandamus would lie to com¬ 
pel the execution of such decision. 

People ex rel. Robinson v. Bd. of Suprs. of Ontario Co., 85 N. Y. 323. 

§ 68. Determination of appeals. —On every such hearing or 
trial, the board of tax commissioners shall determine whether 
any, and if any, what deductions ought to be made from the ag¬ 
gregate corrected value of the real and personal property of such 
tax district as made, and to what tax district or districts in such 
county the amount of such deductions, if any, shall be added; and 
shall certify their determination, in writing, to such board of su¬ 
pervisors and forward the same by mail within ten days there¬ 
after to the clerk of the board, directed to him at his post-office ad¬ 
dress, and forward a copy thereof to the supervisor appealing. 
Such determination shall be carried into effect by such board at its 

next annual session. 

Tax Law, § 176; 3 R. S. 3133. 

§ 69. Costs on appeal. —The board of tax commissioners 
shall certify the reasonable expense on every such appeal, not ex- 

71 


ASSESSMENT KOLLS, ETC. 

Procedure on appeal. 


Cll. HI. 


§ 70 


ceeding the sum of two thousand dollars for services of counsel 
and one thousand dollars for all other expenses, including the 
compensation and expense of the stenographer. If such appeal is 
not sustained, the costs and expenses thereof so certified shall be a 
charge upon the tax district or districts taking such appeal and 
shall he levied thereon by the board of supervisors. If the a])- 
peal is sustained, the amount of such costs and expenses so certi¬ 
fied shall be levied by the board of supervisors upon, and collected 
from, the county in the assessment and collection of taxes for the 
current year, except the tax district or tax districts whose appeal 
is sustained. If there shall be appeals by more than one tax 
district in the county, some of which are not sustained and some 
dismissed, the State board shall decide what portion of such costs 
and expenses shall be borne by any tax district whose appeal is 

dismissed. 

Tax Law, § 177. 

§ 70. Procedure on appeal. —The following are the forms- 
prescribed by the State board : 

RULES AND REGULATIONS OF THE STATE BOARD OF TAX COMMIS¬ 
SIONERS. 

Pursuant to the provisions of section 175 of chapter 908 of the Laws of 
1896, the state board of tax commissioners make and declare the following 
rules and regulations relative to the bringing and hearing of appeals to said 
board from the decisions of boards of supervisors, viz.: 

First. The notice of appeal and affidavit thereto shall be substantially in one 
of the following forms, which ever may be applicable, under the provisions of 
section 174, chapter 908, Laws of 1896: 

To the Board of Supervisors of the County of.: 

Gentlemen.— Take notice that, as supervisor of the.of., 

I hereby appeal to the state board of tax commissioners of the State of New 

York, in behalf of said. from the act or decision of the board 

of supervisors of said county of . in the equalization of assess¬ 

ments and correction of the assessment-rolls of said county, as made on the 

. day of ., A. D., 190.. On the hearing of this appeal 

(evidence in addition to the papers and proofs submitted to the board of super¬ 
visors on making the equalization, may be offered by either party). If the 
appellant so desires, strike out the words within the parenthesis above and 
substitute the following: (The evidence will be confined to the papers and 
proofs submitted to the board of supervisors on making the equalization.) 

Dated, ., A. D., 190.. 


Supervisor of the.. . 

of 


STATE OF NEW YORK, i 
. County, ( 


supervisor of the 


[AFFIDAVIT.] 


ss.: 


being duly sworn, deposes and says, he is the 
.of.and in his opinion 

72 

















Cii. HI. 


ASSESSMENT KOLLS, ETC. 

Procedure on appeal. 


ro 


injustice has been done to said . by the act or 

decision of the board of supervisors of the county of.. . in 

the equalization of assessments and the correction of the assessment-rolls of 
said county, as made on the . day of .. A. D., 190.. 


Subscribed and sworn to before me, this 

. day of ., A. D., 190.. 


(CONSENT TO BRINGING APPEAL.) 


To the Board of Supervisors of the County of.: 

Gentlemen.— Take notice that we ., supervisor of the 

. (town or ward as the case may be) .of. 


and. (here insert names and official title of majority of the 

town board or the name or names of the alderman or aldermen of the ward, 
as the case may be) who together constitute a majority of the town board of 

the said town or (being the supervisor and aldermen of the said. 

ward of said city) of ., do hereby consent to and ap¬ 

prove of the bringing of an appeal to the state board of tax commissioners 

of the State of New York on behalf of said . of . 

from the act or decision of the board of supervisors of the county of. 

in the equalization of assessments and correction of the assessment-rolls of 
said county, as made on the.day of ., A. D., 190.. 


(NOTICE OF APPEAL ON BEHALF OF A CITY..) 

To the Board of Supervisors of the County of.: 

Gentlemen.— Take notice that we, . as supervisor of 

the...ward of the city of.as supervisor 

of the . ward of said city; . as supervisor 

of the . ward of said city; . as supervisor 

of the.ward of said city; who together constitute a majority 

of the supervisors representing said city; do hereby severally appeal to the 
state board of tax commissioners of the State of New York, from the act or 

decision of the board of supervisors of the county of . in 

the equalization of assessments and correction of the assessment-rolls of said 
county, as made on the.day of., A. D., 190.. 

On the hearing of this appeal (evidence in addition to the papers and proofs 
submitted to the board of supervisors on making the equalization, may be 
offered by either party). If the appellant so desires, strike out the words 
within the brackets above and substitute the following: (The evidence will 
be confined to the papers and proofs submitted to the board of supervisors on 
making the equalization.) 


STATE OF NEW YORK, 
County of. 



...being each duly and 

severally sworn, doth each for himself depose and say; the said. 

that he is the supervisor of the.ward of said city of.; 

the said.that he is supervisor of the.ward of said city; 

the said .that he is supervisor of the.ward of said city; 

73 





















































ASSESSMENT ROLLS, ETC. 

Procedure on appeal. 


Ch. III. 


70 


the said.that he is supervisor of the.ward of said city; 

and the said . doth each for 

himself further depose and say, that he, with his coaffiants, are a majority 

of the supervisors representing the city of .; that in his 

opinion injustice has been done the city of . by the act or 

decision of the board of supervisors of the county of . in 

the equalization of assessments and correction of the assessment-rolls of said 

county, as made on the .... day of .. A. D., 190.., and he 

consents to, and approves of, the bringing of an appeal therefrom on behalf 
of said city. 


Subscribed and sworn to before me, this 1 
.... day of.. A. D., 190. . j 


Second. On the hearing, the appellant shall be deemed to have the affirma¬ 
tive, and the action of the board of supervisors shall be regarded prima facie 
as correct, until such presumption is overcome by evidence establishing the 
allegation of injustice done to the appealing town, ward or city. 

Third. The board of supervisors shall be deemed the respondent. 

Fourth. The appeal may be heard on the papers and proofs submitted to the 
board of supervisors on making the equalization, in case the appellant so 
<lesiies; or additional evidence may be offered by either party in case the 
notice of appeal so specifies; in the latter case, in order to establish the allega¬ 
tion of injustice and erroneous equalization the appellant must show by 
evidence, oral, documentary (or by depositions when said board so directs) the 
full and true value of sufficient property in each town, ward or city of said 
county, to determine the full and true value of the property of said town, 
wai d or city with reasonable accuracy. 

Fifth. The state board of tax commissioners will require the production of 
all the assessment-rolls, on which the board of supervisors made the equaliza¬ 
tion appealed from, and such rolls will be regarded as a part of the evidence 
in the case. 

Sixth. The appellant will be required to present a correct statement of the 
railroads in each of the towns and cities of the county. Such statement must 
contain the name of the railroad, miles of roadbed, and width of the same, 
number of continuous tracks, and length of switches or side-tracks, real estate, 
if any outside of roadbed, and the estimated full value of all buildings, as 
depots, workshops, roundhouses, water-tanks, etc. This requirement may be 
waived in the discretion of the board of tax commissioners. 

Seventh. The appellant will also be required to present at such hearing the 
area in acres and assessment (for purpose of county and state taxation) of 
each incorporated village in the county. This will not be required in counties 
where assessors have made separate assessments for farm and village property. 

Eighth. The appeal will be heard at the time and place appointed, unless 
sufficient cause shall then and there be shown by affidavit, why an adjournment 
should be granted. 

Ninth. After due notice of the time and place for the hearing of said appeal 
shall be given by the board of tax commissioners to the party appealing, and 
to the clerk of the board of supervisors of the county in which the appeal is 
taken, it shall be the duty of the clerk, receiving such notice, to immediately 
serve a copy of the same on each of the supervisors of said county, personally 
or by mail. 

Tenth. The state board of tax commissioners will require a detailed and 
itemized statement of all expenses claimed by the respective parties, verified 
by affidavit, proving the amount of such disbursements and charges, and 
showing the necessity thereof before said board will proceed to certify the 

74 
















Ch. III. 


ASSESSMENT EOLLS, ETC. 

Tax by supervisors. 


§ n 


reasouablc costs and expenses arising from and connected with said appeal as 
prescribed by section 177 of chapter 908 of the Laws of 1896. 

Eleventh. When more than one appeal shall be pending in a county, brought 
by dillerent supervisors, on behalf of different towns, wards or cities, said 
appeals shall all be heard at the same time and together. 

Twelfth. Not more than one counsel will be heard on either side, on the 
final argument of the matter, unless for special reason then shown. 

Thirteenth. Subpoenas will be furnished on request, by the tax commissioners 
to either party. 

§ 71. levy of tax by supervisors.—The board of supervisors 
of each county shall, at its annual meeting, levy the taxes for the 
county, including the State tax, upon the valuations as equalized 
by it, and estimate and set down in a separate column in the 
assessment-roll of each tax district therein, opposite to the sums 
set dowm as the valuation of real and personal property or prop¬ 
erty of incorporated companies or of the taxable rents reserved, 
the sum to be paid as a tax thereon, including the State tax, as 
fixed by the comptroller. Such assessment-roll shall, when the 
warrant is annexed thereto, become the tax-roll of the tax district, 
and a copy thereof shall be delivered to the proper supervisor, who 
shall deliver it to the clerk of the proper city or town to be kept 

by him for its use. 

Tax Law, § 55; 3 R. S. 3107. 

The board is required to compute and enter in the roll, in a column opposite 
the valuation of real and personal estate, the amount of tax levied thereon; 
this must be done under the supervision of the board and before the roll can be 
certified to as completed. 

People v. Hagadofn, 104 N. Y. 516. 

The board of supervisors cannot amend the roll of any town, after they have 
finallj'^ acted on it and issued their warrant to the collector. 

People V. Supervisors, 15 Barb. 607; People v. Supervisors Queens Co., 
82 N. Y. 275. 

The assessment-roll must be completed before the warrant is annexed thereto. 

Bellinger v. Gray, 51 N. Y. 610. 

If supervisors fix the rate of tax upon the aggregate amount of valuation 
and without extending the tax, sign the roll and attach collector’s warrant 
thereto and deliver it to the supervisor of the town with authority to him to 
compute and enter the amount of the tax which he does, and then delivers the 
roll to the collector, the roll and warrant are fatally defective and void. 

People V. Hagadorn, 104 N. Y. 516; Nehasne Pk. v. Lloyd, 167 N. Y. 436 
and 437; Poth v. Mayor, 151 N. Y. 16. 

The clerical work of extending the tax may be done by a committee, the 
individual supervisors, the clerk dr any person designated, but the ratification 
and confirmation must be done by the board, upon a call of towns the super¬ 
visor chives the result of the roll for his town, and when all towns have thus 
been reported the adoption of a resolution in substantially the following form 
wvill imfke the execution official: 

Resolved That the taxes as extended upon the assessment-rolls of the sev- 

75 


COLLECTOE. 


Cii. IV. 


§ 72 


Form of roll. 


eral tax districts, presented to the board by the supervisor thereof, be and the 
same are hereby confirmed, and that warrants be issued to the collectors of 
such tax districts for the collection of the same. 

Methodist Episcopal Church v. Mayor, 20 Hun, 297-298; Bellinger v. 

Gray, 51 N. Y. 610-621; People v. Lohnas, 54 Hun, 604; People v. 

Hagadorn, 104 N. Y. 516. 

§ Y2. Form of assessment-roll, with tax extended.— 

A railroad corporation owning real estate is a “ resident ” of the town or 
tax district wherein its road is situated, and taxed and assessed in the same 
manner as an individual, as follows, and some suggestions to assessors as used 
in minor courts: 


o 

C5 


Ph 

w 

>* 

w 

H 

o 

Ph 


>; 


CB 

H 

Q 

l-H 

!» 

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cc 
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w < 
trl 

H 

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Ph 

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W 

i-H 

m 

w 

a 

m 

m 

< 


CO 

CS 

a 

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P4 


^ CO 

” S 

ccS 

Q.a 


-’I 


CO a> 
X ^ o 

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o 

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o 

o 


'n 


> X C ^ 
I cs a; 

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rH O 


a; <u 
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Ol 




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> X o! 

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^ O 


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s-s ^ 

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03 


76 


































•Ch. hi. 


ASSESSMENT EOLLS, ETC. 

Form of roll. 


72 


ASSESSMENT -ROLL OF THE TOWN OF., COUNTY OF 

FOR THE YEAR 190.. 

Lands of Nonresidents. 


Name of tract, patent, 
etc., and description of 
part. 

No. of 
lot. 

No. of 
Acres. 

Full 

Value. 

Amount 
of tax. 

Great Lot No. 3, 
5ih Allotment, 
Division 3, 
Division 6. 
Rejected 1888. 






TO THE TOWN ASSESSORS. 

To the end that there may be uniformity in the town assessment rolls, 
when completed, the board of supervisors of Monroe county, in annual session 
convened, passed the following resolutions, instructing the town assessors to 
comply with certain forms as here set forUi; 

Plain Figures — Make all figures PLAIN and DISTINCT. 

Ditto Marks — Do not make ditto marks in the columns for figures. 

Figures — See that the figures are placed under each otlier, inside the blue 
lines and not zig-zag. 

Acreage — Do not omit any acreages however small, and be sure and report 
the railroad acreage. 

Valuation per Acre —In the column designated “value per acre,” place the 
valuation as fixed by you; this is indispensable. 

Affidavit — The assessor’s affidavit should immediately follow that portion 
of the roll made by them, viz.: After the recapitulation. 

Fractions —Reduce all fractions of an acre to lOOths, thus 75% acres, 
report 75.75, 50 1-3 acres, 50.33; placing the lOOths in the column designated 
for the purpose. 

Description — The attention of the assessors is called to the necessity of 
placing in the roll a correct description of the property, particularly the 
number of lots or parts of lots. 

Railroad Property — In entering Railroad, Telegraph and Telephone prop¬ 
erty in the assessment roll, place each corporation on separate pages, alpha- 
beting Railroads under R in the index, and Telegraph and Telephone under 
T in the index. 

Assessing Lots —In assessing lots, owned by one person, assess each sep¬ 
arately. Do not assess several lots to one name, as in case any of the lots 
are sold, it makes it impossible for the county treasurer to give a receipt. 

Completion of Roll — The assessors shall complete the assessment roll on 
or before the first day of August,^ and notices must be posted in three or more 
public places; on the third Tuesday of August they must meet to review their 
assessments. » 

Pi'oper Heading — Railroad and Telegraph property should be placed under 
the column marked “ assessed value of real estate,” not under the column 
marked “ value of personal estate,” unless “ special franchise,” when it should 
go under that heading. 


77 


















ASSESSMENT ROLLS, ETC 

I'onii of roll. 


Ch. III. 


72 


Assessing Railroad Property —In assessing railroads give miles and lOOths 
of miles of track in town, with value; also acres of land, with value of land 
and buildings; do not assess it all in one lump as N. Y. C. R. K. $i00,00U, 
and do not put it on a page with any other property. 

Map of Non-Resident Property —If the assessors shall deem it necessary to 
have an actual survey made, to ascertain the quantity of any lot or tract of 
non-resident real property, they shall notify the supervisor, who shall cause 
the necessary surveys to be made at tb expense of the town. 

Column for Fire Tax — In the assessment rolls a column has been placed 
for “fire tax.” This column will contain the tax on fire districts; assessors 
can note immediately after property that is liable for fire tax in red ink, the 
initials “ F. T.,” which will indicate the property is liable to fire tax. 

Making Two Copies of Assessment Rolls — When the assessment roll is com¬ 
pleted and verified the assessors shall make two copies thereof, one of which 
shall be retained by them for the use of themselves and their successors in 
office, and the other of which, duly certified by the assessors to be a copy, 
shall be filed in the office of the town clerk, on or before the 15th day of 
September. 

Filing of Roll — On or before the 15th day of September a copy shall be 
filed in the office of the town clerk, which shall become a public record. The 
assessors shall cause to be posted notices in at least three public places and 
to be published in one or more newspapers, if any, published in the town, that 
such assessment has been finally completed and that such certified copy has 
been so filed. The said original assessment roll shall be delivered to the 
supervisor on or before October 1st. 

Village Property — Place incorporated village property on the rolls separate 
from farm property and make a recapitulation of both, viz.: a recapitulation 
of the village property immediately after the pages that the property appears 
on; then commence with the farm property and make a recapitulation of tliat. 
On the next page make the grand total, showing the total valuation in the 
town, of both village and farm property. In several of the rolls last year the 
recapitulation was strung out for several pages. This is not necessary, and 
only tends to confuse. 

Apportionment of R. R. in School Districts — The practice of the assessors 
making the apportionment for school districts in the assessment roll is wrong; 
under the law the assessors shall make such apportionment, to be signed by 
a majority within fifteen days after the final completion of the roll, and said 
apportionment must be filed with the town clerk within five days thereafter. 
The town clerk shall furnish the trustees a certified copy of such apportion¬ 
ments. A decision on this point held the method of making the apportionment 
in the assessment rolls to be illegal. People v. Adams, 125 N. Y. 471. 

Personal — The terms “personal estate” and “personal property,” as used 
in this chapter, includes chattels, money, things in action, debts due from 
solvent debtors, whether on account, contract, note, bond or mortgage; debts 
and obligations for the payment of money due or owing to persons residing 
within this state, however secured or wherever such securities shall be held; 
debts due by inhabitants of this state to persons not residing within the 
United States for the purpose of any real estate, public stocks, stocks in 
moneyed corporations, and such portion of the capital, as shall not be invested 
in real estate. (Sec. 4, Chap. 808, Laws of 1896.) 

Order of Assess^ing — The practice of alphabeting the names in the assess¬ 
ment roll is unnecessary, as the index in the front portion of the book is there 
for that purpose. Place the names in the assessment roll exactly the way you 
find the property when you assess along a road or street. If you find Brown, 
Smith, Jones, Robinson, etc., living on one road, place their names in the roll 
in that order, and it would facilitate the making of tax searches, if the 
assessors would head the page by stating the name of the tract, road or street 


78 


Cii. IV. COLLECTOR. § 72: 

Form of roll. 

on which the property is found. In all cases except Railroads, Telegraph and 
Telephones, fill out the page. 

Recapitulation — Place all the village property in the book first, regardless, 
of the alphabetical arrangement of names, and then make a recapitulation. 
Then miter the farm property and make a recapitulation of that. On the 
following page place the two recapitulations, adding them together, whicli 
will give the total valuation of the town. 

The Railroads, Telegraph and Telephone companies valuations should be 
divided between the village and town. In case property has been omitted the 
l)revious year, and is placed in the assessment roll to be re-assessed, place it 
on a separate page after the recapitulation, and write at the head of the 
])age “ To be re-assessed.” Do not add the amount to be re-assessed in the 
total. 

Footing Assessme7it Rolls — According to the law the Assessors Must 
Foot the Assessment Rolls before delivering them to the supervisors. The 
assessors of the towns will understand the Great Importance of adding the 
columns correctly; an error in acreage, personal or real, however small, may 
work great injury to your particular town. In making the recapitulation iir 
the back of the book carry over the footings of the page like this: 



No. of Acres. 

Assessed value 
of real estate 
in dollars. 

Value of Per¬ 
sonal Property. 

Sex. 

Dog. Slut. 

Page 1 

145.75 

$ 24,785 

$ 2,000 

4 

1 

“ 2 

377.50 

52,591 

12,000 

15 

1 

“ 3 

376.18 

37,747 

27,450 

20 

2 

Total 

899.43 

$115,133 

$41,450 

39 

4 


Uneven Amounts — The attention of the assessors is called to the common 
practice of making the valuation in odd amounts. As, for instance, John Doe 
has 57 acres of land at $87 per acre, which would make the assessment $4,959. 
As these uneven amounts are hard to handle for the town officers, school trus¬ 
tees, and all persons having taxes to extend on the property, it is suggested 
the assessors in the towns follow the practice of the large majority of the 
assessors, and where a multiplication brings amounts of this character, either 
reduce or add to them to bring 50 or 100. In the above amount of $4,959, it 
would be called $4,950; if the amount was $4,996, it would be called $5,000. 
In other words, if the result is 49 or less, call it even hundred; if more than 
49 and less than 76, it should be called 50; if 76 and less than 99, call it a 
hundred in the next hundred, et'\ 

Exempt Property — All exem it property, as schools, churches, city, state 
and property purchased with pension money, must be placed in the assessment 
roll in the same manner as other property, and in the same order that it is 
found along a street or road; Jf the property is entirelj^ exempt, the word 
“ free ” should be written in the column under “ assessed value of real 
estate; ” if the property is exempt on account of pension, or any portion of 
it, the total amount of valuation should be placed on the left hand page and 
amount of exemption deducted, and the balance, if'any, placed under proper 
heading. Property purchased with pension money is liable for local school 
taxes and maintenance of streets and highways. Make the entry as follows, 
on the left hand page: 


79 























ASSKSS.MEN'r I!OL[-S, ETC. 

Tax roll and eolleetor’s warrant. 


Ch. iir. 


73 


Valuation .$5,000 Assessed Valuation of Real' Estate 

Exempt . 3,000 $2,000. 


If the assessors fail to comply iviih the above instructions, the supervisor is 

hereby authorized to return the rolls to the assessors for correction. 

§ 73. Tax-roll and collector’s warrant.—On or before De¬ 
cember fifteenth, in each year, the board of supervisors shall an¬ 
nex to the tax-roll a warrant under the seal of the county, signed 
by the chairman and clerk of the board, commanding the collector 
of each tax district, to Avhom the same is directed, to collect from 
the several persons named in said roll the several sums mentioned 
in the last column thereof opposite their respective names, except 
taxes upon the shares of stock of banks and banking associations, 
on or before the first day of the following February, and further 
commanding him to pay over on or before that date, all moneys 
so collected, appearing on said roll, to the treasurer of the county, 
if he be a collector of a city or a division thereof, or if he be a 
collector of a town: 

1. To the commissioners of highways of the town, such sum 
as shall have been raised for the support of highways and bridges 
therein. 

2. To the overseers of the poor of the town, such sum as shall 
have been levied, to be expended by such overseers for the sup¬ 
port of the poor therein. 

3. To ‘the supervisor of the town, all of the moneys levied 
therein, to defray any other town expenses or charges. 

4. To the treasurer of the county, the residue of the money 
so to be collected. 

If the law shall direct the taxes levied for any local or special 
purpose in a city or town, to be paid to any person or officer other 
than those named in this section, the warrant shall be varied so as 
to conform to such direction. The warrant shall authorize the 
collector to levy such taxes by distress and sale, in case of non¬ 
payment. The corrected assessment-roll, or a fair copy thereof, 
shall be delivered by the board of supervisors to the collector of 
the tax district on or before December fifteenth, in each year. 

Tax Law, § 56, as am’d by Laws 1901, chap. 550, § 3. 

It seems that officers imposing tax may ascertain amount required to be 
paid to county treasurer and held by him as a sinking fund for redemption of 
railroad aid bonds and specify same in the warrant; if they do not do so the 
collector may deduct for school and road taxes and pay balance to county 
treasurer. 

Matter of Clark v. Sheldon, 106 N. Y. 104; People v. Brown, 55 N. Y. 180. 


80 




€ii. III. 


ASSESSMENT ROLLS, ETC. 


§ 74 


Validation of warrants. 

If towns are so bonded the moneys collected for such purposes must be so 
used, and the authorities have no right to divert or appropriate such taxes for 
any other purpose. 

Bridges v. Supr., 92 N. Y. 570. 

Moneys for tlie poor and highway purposes should be paid over to the proper 
officer, not to the supervisor. The warrant should so direct. 

People V. Pennock, 00 N. Y. 421. 

Although a warrant may have been issued erroneously or irregularly, if ‘on 
its face it gives authority to the officer to collect the tax, replevin cannot be 
sustained for property taken by virtue of the warrant. 

Troy & L. K. R. v. Kane, 72 N. 614; L. S. & M. S. R. R. Co. v. Roach, 
80 N. Y. 339. 

A delay in delivery of warrant to collector until after December 15th does 
not invalidate the warrant, neither is it invalidated because no affidavit is at¬ 
tached to the copy of the roll delivered to him. The collector is protected and 
has a right to assume that a proper affidavit was attached to the original roll. 

Bradley v. Ward, 58 N. Y. 401. 

An omission of the dollar mark in the statement in a tax roll and warrant 
of the amount of a tax does not invalidate the assessment tax roll or warrant, 
such mark should how'ever appear. 

American Tool Co. v. Smith, 96 N. Y. 670; Ensign et al. v. Barse et al., 
107 N. Y. 329, 338. 

The official designation of the one so signing the warrant should be added. 

Sheldon v. Van Buskirk, 2 N. Y. 473. 

§ 74. Validation of certain warrants. —The acts of the 
boards of supervisors of the several counties of this State, in an¬ 
nual session for the year eighteen hundred and ninety-six, in is¬ 
suing warrants for the collection of taxes, to the collectors of the 
several towns or tax districts thereof, so far as such acts may be 
affected, questioned .or impaired by reason of such warrants hav¬ 
ing- been issued to such collectors under the hands and seals of the 
individual members of said boards of supervisors respectively, 
or a majority thereof, are hereby legalized ratified and confirmed, 
and made as effectual and valid, as if such warrants had been is¬ 
sued under the seal of the county and signed by the chairman and 
clerk of said several boards of supervisors, as required by the 

tax law of this State. 

Laws 1897, Chap. 4. 


6 


8T 


CHAPTER FOUR. 


COLLECTOR. 


§75. Collector’s Avarrant. 

§7(3. Collectors undertaking. 

§77. Notice by collector. 

§78. Notice to nonresidents, 

§79. Collection of taxes. 

§80. Wliere collector neglects to qual¬ 
ify. 

§81. When collector refuses to serA^e. 
§82, Collection of unpaid taxes, etc. 
§83. Return of Avarrant. 

§84. Return by collector of unpaid 
taxes. 

§85. Return Avhen collector has been 
enjoined. 

§80. Payment of money collected. 

§87, Extension of time for collection. 
§88. County laAV’ time for collection. 
§89. Payment of state tax. 

§90, Accounts; county treasurer. 

§91. Losses by default of collector 
and treasurer. 

§ 92. Receipts for taxes. 

§ 93, Articles, how applicable. 


§ 94. Power of county court fails to> 
pay over. 

§ 95, Payment of moneys collected. 

§ 9(3. Collection of deficiency. 

§ 97. Settlement of claims. 

§ 98. Taxes overcharged. 

§ 99. Refund of taxes. 

8100. Maps to be furnished comp¬ 
troller. 

§101. Purchases by comptroller. 

§102. Comptroller’s deed and applica¬ 
tion therefor, 

§103. Expense of publication, 

§104. Cancellation of sales, 

§105. When lands to be sold by 
county treasurer for unpaid 
taxes. 

§100. Adveitisement and sale. 

§107. ConA’eyance by county treas¬ 
urer. 

§108. When purchase money to be 
refunded. 

§109. Fees. 


§ 75. Collector’s warrant. 

STATE OF NEW YORK, 

County of Monroe, 

To . 

Collector of the town of . in said County: 

YOU ARE HEREBY COMMANDED to collect from the several persons 
named in the ASSESSMENT ROLL hereunto annexed, the several sums men¬ 
tioned in the last column in each page thereof, opposite to their respective 
names; and you are hereby authorized, in case any of them shall refuse or 
neglect to pay such sum or sums to leA^y the same by distress and sale of his 
or her goods and chattels. 

And you are hereby directed and required out of the moneys so to be col¬ 
lected to pay: 

To the Commissioner of HighAways of the said Town, the sum of. 



. dollars and cents.. 

To the Overseer of the Poor of the said ToAvn, the sum of. 

. dollars and cents. 

To the Supervisor of the said ToAvn, the sum of. 

. dollars and cents. 


82 





















C'H. IV. COLLECTOR. § 75 

Warrant. 

To the Treasurer of the said County,. 

. dollars and . cents. 


the residue of the said moneys so to be collected (exclusive of Dog Taxes), 

AND YOU ARE FURTHER COMMANDED to collect (in the same manner 
as the said other taxes are directed to be collected) from the several persons 
named in the said roll as owning or harboring any dog or bitch, the sum set 
opposite their respectiv’^e names, and to pay the same to the Supervisor of the 
said Town, first retaining therefrom a commission of ten per cent, upon all 
sums so co.llected by you, for Dog Taxes, for your fees. 

And you are required to make all the payments hereinbefore specified on or 
before the first day of February next ensuing the date thereof. And for so 
doing this shall be your warrant. 

Witness the hands and seals of the Board of Supervisors of the County 

OF Monroe, or a majority of them, at the City of Rochester, this . 

day of December, in the year of our Lord, one thousand eight hundred and 
ninety. 


L. s. L. s. 

L. S. L. S. 



Sections 20 and 30, of Chapter 180, of Laws of 1845. 

(As amended by Chap. 96, 1876.) 

§ 29. Whenever any Town Collector shall have received any warrant for 
the collection of taxes, he shall immediately thereafter cause notices of the 
reception thereof to be posted up in five public places in the ward or town, 
and so located as will be most likely to give notice to the inhabitants thereof, 
and shall designate in such notices, one or more convenient places in such 
town, where he will attend from mine o’clock, forenoon, till four o’clock, after¬ 
noon, at least three days in each week, for thirty days, which days shall also 
be specified in such notice, for the purpose of receiving payment of taxes; and 
it shall be the duty of such Collector to attend accordingly, and any person 
may pay his taxes to such Collector at the time and place so designated, or 
at any other time or place, on paying one per cent, fees thereon within thirty 
days from the first posting of said notices; and no collector shall receive over 
one per cent, fees for receiving or collecting any taxes within said thirty 
days. But every such Collector shall be entitled to receive one cent fees 
on every amount of tax under one dollar paid in or collected within said 
thirty days, e.xcept in cases where it is now otherwise provided by law. 

§ 30 It shall be the duty of the Collector, after the expiration of the said 

83 









































COLLECTOK. 


Ch. IV. 


§ 76 


Town collector’s undertaking. 

thirty days, to proceed and collect the unpaid taxes in the same manner, and 
shall pay over or account to the County Treasurer, and shall be entitled to 
charge, collect and receive the same fees as now provided by law; which said 
fees shall be collected with such unpaid taxes from the several and respective 
persons named in said tax list. 

Additional Fees of Collectors. — Town Collectors shall be entitled to collect 
five per cent, fees for all unpaid taxes under the thirtieth section of the act 
hereby amended, and whenever such Collector shall make return to the County 
Treasurer for any unpaid taxes, he shall add to the several sums so returned 
by him, five per-cent., which shall go to the credit of the county, and be col¬ 
lected with said unpaid taxes; and such Collector shall be entitled to receive 
from the County Treasury, and be paid by the Treasurer, two per cent, as 
fees for all taxes so returned by him. 

L. 1847, ch. 455, sec. 16, as amended L. 1875, ch. 474, sec. 1. 

DOGS. 

Laws of 1892, § 113, ch. 686, ***** jf ^ny person duly 

assessed, shall refuse or neglect to pay the tax so assessed, within five days 
after demand thereof, it shall be lawful for any person, and it shall be THE 
DUTY of the Collector to kill the dog so taxed. 

Laws of 1892, § 115, ch. 686. Each Collector shall be allowed to retain a 
commission of ten dollars on every hundred dollars collected, and at that rate 
upon all sums collected by him pursuant to this article, and upon filing his 
affidavit of the fact with the Supervisor, be entitled to retain, as a further 
compensation from the moneys collected by him, the sum of,one dollar for 
every dog or bitch killed by him under the provisions of this article. 


§ 76. Town collector’s undertaking.— 

Know all Men by these Presents, That I, . collector of the 

town of ., in the county of Monroe, State of New York, as 

principal, and. 




of the said town, county and state, as sureties, are held and firmly bound unto 

the town of ., in said County of Monroe, in the sum of 

. dollars, [1] for which payment well and truly to be made we 

bind ourselves, ouf heirs, executors and administrators, jointly and severallv, 
firmly by these presents. 

Signed, sealed and delivered this .day of ., 190.. 

Whereas, The said. was on the .... day of., 

19. ., duly elected collector of the said town of ., and is 

about to enter upon the discharge of his duties and to receive the assessment 

roll of said town for the year 19. ., calling for the collection of. 

dollars. 

Now Therefore, The condition of the foregoing undertaking is such, that 

the above named . shall well and faithfully execute his 

duties, as such collector, and pay over all moneys received by him and ac¬ 
count in the manner and within the time prescribed by law for all taxes upon 
the assessment-roll of his town, delivered to him for the ensuing year, and 
shall pay over all moneys or property received by him as such collector, in 
accordance with law, and in default thereof, that we, the undersigned sure¬ 
ties, will pay all damages, costs and expenses resulting from such default 
not exceeding the sum of.dollars. 

In Testimony Whereof, The said collector, as principal, and the said 

84 




















Cn. IV. 


COLLECTOK. 

Notice of receipt of roll. 


§§ 77, 78. 


sureties above named, have hereunto set their hands and seals the 
day and year first above written. 

.L. S. 

Principal. 

.L. S. 

Surety. 

.L. S. 

Surety. 

.L. S. 

Surety. 

.L. S. 

Surety. 

.L. S. 

Surety. 

.L. S. 

Surety. 


STATE OF NEW YORK, 


County of Monroe, C ss.: 

Town of.) 

On this .... day of ., 19.. before me personally appeared. 


to me known to be the individuals described in and who executed the fore¬ 
going instrument and they severally duly acknowledged to me that they 
executed the same. 


§ 77. Notice by collector of receipt of assessment roll and 
warrant.— 

Notice is hereby given that I, the undersigned, collector of taxes in and 

for the town of .., County of Monroe, have received tax-roll and 

warrant for the collection of taxes for the present year, and that I will at¬ 
tend at ., in said town. 


in each week, for thirty days from the date hereof, from 9 o’clock in the fore¬ 
noon until 4 o’clock in the afternoon, for the purpose of receiving the taxes 
assessed upon such roll. 

Dated this .... day of.. 19.. 

- Collector. 

Town of .. County of Monroe. 

§ 78. Notice to non-residents. —A person who is the owner 
of, or liable to assessment for, an interest in real property situated 
and liable to assessment and taxation in a town in which he is 
not actually a resident may file with the town clerk of such town 
a notice stating his name, residence and post-office address, a 

85 




























COLLECTOE. 


Ch. IV. 


§ 79 


Collection of taxes. 

description of the premises sujSicient to identify the same, and if 
situated in a village or school district, the name of such village 
and number and designation of such school district. The town 
clerk shall, within five days after the delivery of the warrants for 
the collection of taxes in such tax districts, furnish to the col¬ 
lectors of the town, and the collector of each village and school 
district in which such real property is situated, and such collectors 
shall within such time apply for, a transcript of all notices so 
filed, and such collectors shall within five days after the receipt 
of such transcripts mail to each person filing such notice, at the 
post-office address stated therein, a statement of the amount of 
taxes due on said property. Upon the filing of such notice the 
town clerk shall be entitled to receive a fee of one dollar from 
the person offering such notice, which shall be in full for all 
services rendered hereunder. 

Tax Law, § 70a, added by Laws 1903, chap. 338. 

§ 79. Collection of taxes.—After the expiration of such 
period of thirty days, the collector shall call, at least once, on 
every person taxed upon such roll, whose taxes are unpaid, at 
his usual place of residence, if he is an actual inhabitant of such 
tax district, and demand payment of the taxes charged to him 
on his property. If any person shall neglect or refuse to pay any 
tax imposed on him, the collector shall levy upon any personal 
property in the county belonging to or in the possession of any 
person who ought to pay the tax, and cause the same to be sold 
at public auction for the payment of such tax, and the fees and ex¬ 
penses of collection; and no claim of property to he made thereto 
by any other person shall be available to prevent such sale. Pub¬ 
lic notice of the time and place of sale of the property to be sold 
shall be given by posting the same in at least three public places 
in the tax district where the sale is to be made, at least six days 
previous thereto. If the proceeds of such sale shall he more than 
the amount of such tax, the fees of the collection and the expenses 
of the sale, the surplus shall be paid to the person against whom 
the tax was assessed. If any other person shall claim the surplus, 
on the ground that the property sold belonged to him, and such 
claim be admitted by the person for the payment of whose tax 
the sale was made, such surplus shall be paid to such other per¬ 
son. If such claim be contested by the person for the payment 
of whose tax the property was sold, such surplus shall be paid over 

86 


€h. rv. 


COLLECTOE. 


§§ 80, 82 


When sheriff shall act; unpaid taxes. 

by the collector to the supervisor of the town, who shall retain 
the same until the rights of the parties thereto shall be determined 
by due course of law, or by agreement in writing made by them 
and filed with the supervisor. The collector upon payment of 
the taxes shall state in the column of the tax roll provided there¬ 
for, the date of such payment, and shall write his name after such 
•date. 

Tax Law, § 71, as am’d by Laws 1901, chap. 159; see also, §§ 535, ante, 
and 1316, post. 

§ 80. When collector neglects to qualify the sheriff shall act. 

—If the collector of any tax district in the State shall neglect or 
refuse to execute an official bond or undertaking as required by 
law, or the supervisor of the town shall refuse or neglect to 
approve and file the same, within the time prescribed by law, and 
a new collector shall not have been appointed within ten days af¬ 
ter the time when such bond or undertaking should have been filed, 
the board of supervisors shall deliver the tax-roll or a copy thereof 
with the warrant annexed, to the sheriff, who shall give a like 
undertaking .as is required from the collector, and who shall then 
proceed with the collection of the taxes levied therein in like 
manner as collectors are authorized by law to do, and with like 
powers and subject to the same duties and obligations. Every 
.such warrant shall require all payments therein specified to be 
made by the sheriff within sixty days after the receipt of the 
warrant by him. The expense of the collection of such taxes by 
him, if any, over and above the fees lawfully chargeable by the 
collector, shall be audited by the board of supervisors and shall 
be a charge upon the town. 

Tax Law, § 87; 3 R. S. 3113. 

§ 81. When collector refuses to serve or disabled. —The town 
board shall immediately appoint his successor, who shall give 
same undertaking, be subject to same duties and penalties, etc., as 

his predecessor. - 

Tax Law, § 86. 

§ 82. Collection of unpaid taxes on debts owing to nonresi¬ 
dents of the United States. —If it shall appear by the return o:^ 
•any collector that any tax imposed upon a debt owing to a person 
residing out of the United States remains unpaid, the county treas¬ 
urer shall, after the expiration of twenty days from such return, 
issue his warrant to the sheriff of any county in this State where 

87 


COLLECTOR. 


Ch. IV 


§ 83 


Return of warrant. 


any debtor of any such nonresident creditor may reside, command¬ 
ing him to make of the real and personal property of such non¬ 
resident the amount of such tax, to be specified in a schedule an¬ 
nexed to the warrant, with his fees and the sum of one dollar for 
the expense of issuing such warrant, and to return the warrant to 
the treasurer issuing the same, and to pay over to him the money 
which shall be collected by virtue thereof, except the sheriff’s fees, 
by a day therein to be specified within sixty days from the date 
thereof. The taxes upon several debts owing to a nonresident 
shall be included in one warrant. The taxes upon several debts 
owing to different nonresidents may be included in the same war¬ 
rant, and the sheriff shall be directed to levy the sum specified in 
the schedule annexed, upon the real and personal property of the 
nonresidents, respectively, opposite to whose names, respectively, 
such sums shall be written, with fifty cents for the expenses of 
the warrant. Such warrant shall be a lien upon and shall bind 
the real and personal property of the nonresidents against whom 
issued from the time an actual levy shall be made upon any prop¬ 
erty by virtue thereof, and the sheriff to whom the warrant shall 
be directed shall proceed upon the same, in all respects, with like 
effect, and in the same manner, as prescribed by law, in respect 
to execution against property issued upon judgment rendered in 
the supreme court, and shall be entitled to the same fees for his 
services in executing the same, to be collected in the same man¬ 
ner. 

Tax Law, § 76; 3 R. S. 3110. 

§ 83. Return of warrant for collection of taxes on debts ow¬ 
ing to nonresidents—Neglect to make return.—If anv sheriff shall 
neglect to return any such warrant as directed therein, or to pay 
over any money collected by him in pursuance thereof, he shall 
be proceeded against in the supreme court by attachment in the 
same manner, and with like effect, as for similar neglect in ref¬ 
erence to an execution issued out of the supreme court in a sim¬ 
ilar action, and the proceedings therein shall be the same in all 
respects. If any such warrant shall be returned unsatisfied, 
wholly or partly, the county treasurer may obtain an order from 
a judge of the supreme court of the district, or a county judge of 
the county of such treasurer, issuing the warrant, requiring such 
nonresident or any person having property of such nonresident 
or indebted to him, to appear and answer concerning the prop- 

88 


Ch. IV. COLLECTOK. § 84 

Return of unpaid taxes. 

erty of such nonresident. The same remedies and proceedings 
may be had in the name of such county treasurer or comptroller 
before the officer granting such order, and with a like effect, as 
are provided by law in proceedings against a judgment debtor 
supplementary to execution against him, returned wholly or in 
part unsatisfied. The expenses of a county treasurer, and such 
compensation as the board of supervisors may allow him for his 
services under this section, and for making and transmitting to the 
assessors of the several towns of his county an abstract or copy of 
the statements of the agents of nonresident creditors, shall be a 
county charge. 

Tax Law, § 77; 3 R. S. 3111. 

§ 84. Return by collector of unpaid taxes. —Every collector 
who makes and delivers to the county treasurer an account of un¬ 
paid taxes, upon the tax-roll annexed to his warrant, which he 
shall not have been able to collect, verified by his affidavit, that 
the sums mentioned therein remain unpaid, and that he has not, 
upon diligent inquiry, been able to discover any personal prop¬ 
erty out of which the same could be collected by levy and sale, 
shall be credited by the county treasurer with the amount of such 
account. In making such return of unpaid taxes, the collector 
shall add thereto five per centum of the amount thereof. In case 
such taxes is uncollected upon lands assessed to a resident he shall 
also state the reason why the same was not collected. Any col¬ 
lector who has heretofore failed in making such return of unpaid 
taxes, may make such return, whether his term of office has ex¬ 
pired or not, verified by his affidavit, to the county treasurer any 
time within eight years after such failure and before the lands 
against which said taxes are assessed, are advertised for sale 
pursuant to this act, and in case any collector shall heretofore or 
hereafter fail to add said five per centum the county treasurer 
shall add the aforesaid five per centum of the amount of said 
uncollected tax as aforesaid. Such return shall be indorsed upon 
or attached to said roll, and shall be in the form to be prescribed 
by the state board of tax commissioners. Such tax and per¬ 
centage may be paid to the county treasurer at any time before a 
return is made to the comptroller. The county treasurer in 
counties in which lands are sold by him for the nonpayment of 
taxes, is hereby authorized to incur and pay for such expenses as 
he may deem necessary for the examination of collector's returns 

89 


85, 86 


COLLECTOH. 


Cn. IV. 


Return when collection enjoined; payment. 


and descriptions of property to be sold pursuant to this act, and 
the procurement of proper collector’s returns and the examinations 
and procurement of matters and facts as he may deem necessary 
to make a valid tax sale hereunder, but such expense shall not 
exceed the amount of the five per centum added as aforesaid. 

Tax Law, § 82, as am’d by Laws 1901, chap. 517. 


The following is the form prescribed by the tax commissioners: 


STATE OF NEW YORK, 
County of. 


1, . collector of the town of .. being duly 

sworn, do depose and say that the following is a true account of the taxes 
remaining unpaid upon the assessment-roll of said town for the year 18.., 
Avith live per centum thereof added thereto, as required by statute: 

That the sums mentioned therein remain unpaid, and I have not, upon 
diligent inquiry, been able to discover any personal property out of which the 
sum might be collected by levy and sales. The reason why the tax assessed 
to .. residents of said town, was not collected, is as fol¬ 

lows : 


Subscribed to and sworn to before me, 
this .... day of., 190.. 


Collector. 


See, Sanders v. Downs, 141 N. Y. 422. 


§ 85. Return when collection has been enjoined. —Any stay, 
lawfully granted by any court of record by injunction other or¬ 
der or proceeding, of the collection of any tax existing at the 
expiration of the period for the collection of the tax under any 
warrant or process in the hands of the collector or other officer 
for the collection thereof, or existing at the time of the expiration 
of the term of office of the collector or officer holding such war¬ 
rant, shall operate as an extension of the time within which such 
collector or other officer may collect such tax until such stay is 
terminated and for the period of thirty days thereafter. As to 
all other taxes to be collected under any such warrant or process, 
the collector or officer holding the warrant or process shall make 
a return thereof within the time prescribed by law. 

Tax Law, § 83; 3 R. S. 3112. 

§ 86. Payment of money collected.— Every collector shall, 
within one week after the time prescribed in his warrant for the 
payment of the moneys directed therein to be paid, pay to the 
officers and persons specified therein, the sums required in such 

90 










Ch. IV. 


COLLECTOR. 


§ 87 


Extension of time. 

warrant to be paid to them respectively. The officers and per¬ 
sons other than the county treasurer, to whom any such money 
shall be paid, shall deliver to the collector duplicate receipts there¬ 
for, one of which duplicates shall be filed by the collector with the 
county treasurer and shall entitle him to a credit in the books of 
the county treasurer for the amount therein stated to have been 
received, and no other evidence of such payment shall be received 
by the county treasurer. If any greater amount of taxes shall be 
levied in any town than the town charges thereof, and its propor¬ 
tionate share of the State taxes and county charges, the surplus 
shall be paid by the collector to the county treasurer, who shall 
place it to the credit of such town, and it shall go to the reduction 
of the tax upon the town for the succeeding year. 

Tax Law, § 84. 

§ 87. Extension of time for collection.—The county treas¬ 
urer, upon • application of the supervisor of any town or common 
•council of any city in his county, may extend the time for collec¬ 
tion of taxes remaining unpaid to a day not later than May first, 
following, in case the collector shall pay over all moneys collected 
by him and make his return of nonresident taxes, and renew his 
bond in a penalty twice the amount of the taxes remaining uncol¬ 
lected, approved by the proper officer upon filing the same, as the 
original bond is required to be filed, and delivering a certified copy 
thereof to such treasurer. Receivers of taxes who have filed a 
bond as required by statute shall not be required to renew their 
bonds. This section shall not affect any special law relating to 
the extension of time for the collection of taxes, nor be construed 
to extend the time for the payment of the state tax by the county 
treasurer, as required by this chapter. 

Tax Law, § 85. 


FORM No. 48. 

Application of Supervisor for Extension of Time for Collection of 

Taxes. 

(Tax Law, § 85.) 

To the County Treasurer of the county of ...: 

Application is hereby made, in pursuance of section 85 of the Tax Law, for 
an extension of time until March 1, 19.., for the collection of taxes in the 

town of.. for the reason that (state reason for delay). 

Dated this .... day of.. 19.. 

Supervisor of the town of 

91 


A. B., 






§ 88, 89 


COLLECTOl?. 


Cii. IV. 


Extension of time; payment of state tax. 


Order of Treasurer Granting Extension. 

(Tax Law, § 85.) 

Upon application made to me, in pursuance to section 85. of the Tax Law^ 

by A. B., supervisor of the town of ., for an extension of time 

for the collection of taxes in such town, and the reason stated in such appli¬ 
cation appearing to me sufficient, and proof having beeh made to me tliat 
J. E., the collector of such town, has paid over all moneys heretofore collected 
by him and has made a return of nonresident taxes remaining unpaid, and 
renewed his bond in a penalty twice the amount of the taxes remaining un¬ 
collected, a certified copy of which has been delivered to me, it is hereby 

Ordered^ That the time for the collection of taxes remaining unpaid in 
such town is hereby, extended until the 1st day of March, 19.. 

Dated this .... day of ., 19.. 

E. D., 

County Treasurer of the county of . 

§ 88. Extension of time for the collection of taxes.—The 

county treasurer may extend the time for the collection of taxes 
in any town or ward, but no extension shall be permitted until 
the collector of taxes of the town, city or ward in which such ex¬ 
tension shall be asked shall pay over to the county treasurer all 
the taxes collected by him, and renew his undertaking as the su¬ 
pervisor of his town shall approve, and furnish evidence by his 
oath, and other competent testimony, if any, as such treasurer shall 
require, that he has been unable, for cause stated, to collect all the 
taxes within the time required by his warrant; but such extension 
shall not in any case be made beyond the first day of April in any 
year, unless ninety per cent, of such taxes shall have been col¬ 
lected and paid over to him. 

County Law, § 149. 

§ 89. Payment of state tax.—The comptroller shall charge- 
each county treasurer with the amount of the state tax levied on 
his county, except the tax for schools, crediting him with his fees, 
if any, but no fees shall be allowed by the comptroller for such 
portion of the state tax as is credited by him for unpaid non¬ 
resident taxes. The county treasurer of each county shall, after 
retaining his fees thereon, at the rate of one per centum thereof, 
which shall not, however, in any case exceed fifteen hundred dol¬ 
lars, for all taxes for state purposes, including schools, pay the 
state tax to the treasurer of the state, as follows: One-third of 
the state tax exclusive of the state tax for schools on or before 
the fifteenth day of February, one-third thereof on or before the 
fifteenth day of April, and unless otherwise provided by law, the 

92 





‘Ch. IV. 


COLLECTOR. 


90 


County treasurer’s accounts with comptroller. 

balance thereof on or before the fifteenth day of ^lay in each year, 
and notify the comptroller of such payment. Whenever the state 
tax for schools, payable by any county, shall exceed the apportion¬ 
ment to such county of state school moneys as made by the state 
superintendent of public instruction, in accordance with the pro¬ 
visions of the consolidated school law, such excess shall be paid 
by the treasurer of such county to the treasurer of the state on or 
before the fifteenth day of March in each year, and such treasurer 
shall notify the state superintendent of public instruction of such 
payment. If there are not sufficient funds in the county treasury 
standing- to the credit of any town to pay the state tax charge¬ 
able thereto, the treasurer shall borrow sufficient money upon the 
credit of the county and charge the same against such town, with 
interest thereon until the same is paid. If any county treasurer 
shall not pay over the state tax, including state tax for schools, as 
herein directed, the comptroller shall charge on all sums withheld 
such rate of interest as shall be sufficient to repay all expenditures 
incurred by the state in borrowing money equivalent to the amount 
so withheld, and such additional rate as he shall deem proper, not 
exceeding ten per centum, from the dates hereinbefore provided 
for such payments in each year, which shall be regarded as funds 
in the hands of the county treasurer belonging to the state and 
for which his sureties and county shall be liable. The fees of the 
county treasurer for collecting and paying over the school tax 
shall be allowed and paid by the superintendent of public in¬ 
struction. 

Tax Law, § 91, as am’d by Laws 1898, chap. 361; Laws 1902, chap. 378. 

§ 90. Accounts of county treasurer with comptroller. —The 

comptroller shall state annually on June first, the account of each 
county treasurer, and if any part of a state tax is unpaid at that 
date, the comptroller shpll transmit by mail to the county treas¬ 
urer a copy of such accounts and a requisition that he must pay 
the balance due the state within thirty days, and if the tax is not 
paid within such time, the comptroller shall, unless he is satisfied 
by due proof that the treasurer has not received such balance, and 
has used due diligence in collecting the same, forthwith deliver 
a copy of the account to the attorney-general, who shall take the 
necessary proceedings to collect the same of the county treasurer 
or his sureties or otherwise, with interest as provided by the last 
preceding section. The comptroller may also, in his discretion, 

93 


§§ 91-93 


COLLECTOE. 


Ch. IV,. 


Losses by default; receipt for taxes. 

direct the board of supervisors of the county to institute the neces¬ 
sary proceedings on the undertaking of such county treasurer and 
his sureties. The comptroller shall also transmit to the board of 
supervisors on or before October tenth, a statement of acount 
between his office and the county treasurer. 

Tax Law, § 92. 

§ 91. Losses by default of collector or treasurer. —All losses 
sustained, and all deficiencies in any taxes, or in the payments 
to be made therefrom, by reason of the default of any collector, 
shall be chargeable to the town or city of which he is collector. If 
occasioned by the default of the treasurer of any county in the 
discharge of his official duties, such losses shall be chargeable to 
such county. Any judgment against such treasurer for any such 
loss or deficiency on account of the state tax upon which an execu¬ 
tion shall have been issued and returned unsatisfied shall be con¬ 
clusive as to the fact of such loss or deficiency, and the amount of 
such deficiency shall thereupon become a charge against such 
county, and the board of supervisors thereof shall add all such 
losses or deficiencies to the next year’s taxes of such town, city or 
county, and levy the same thereon. 

Tax Law, § 93. 

§ 92. Receipts for taxes. —The collector shall deliver a re¬ 
ceipt to each person paying a tax, specifying the date of such pay¬ 
ment, the name of such person, the description of the property 
as shown on the assessment-roll, the name of the person to whom 
the same is assessed, the amount of such tax, and the date of the 
delivery to him of the assessment-roll on account of which such 
tax was paid. For the purpose of giving such receipt, each collec¬ 
tor shall have a book of blank receipts, so arranged that when a 
receipt is torn therefrom a corresponding stub will remain. The 
state board of tax commissioners shall prescribe the form of such 
receipts, stubs and books and they shall be furnished to the col¬ 
lector by the board of supervisors, at the expense of the county. 
At the time of giving such a receipt, the collector shall make the 
same entries on the corresponding stub as are required to be made 
on the receipt. Such book shall be subject to public inspection 
and shall be filed by the collector with his return, together with 
the assessment-roll in the office of the county treasurer. 

Tax Law, § 94. 

§ 93. Article, how applicable.— This article * shall apply to 

94 


Ch. IV. 


COLLECTOK. 


§§ 9^96- 


Power of county court; payment of moneys, etc. 

all the cities or towns of the state, in so far as the matters herein 
provided for do not conflict with the special and local laws of 
such cities or towns. 

Tax Law, § 95. 

§ 94. Power of county court when collector fails to pay over. 

—If any collector shall neglect or refuse to pay over the moneys- 
collected by him, to any of the persons to whom he is required to 
pay the same by his warrant, or to account for the same as un¬ 
paid, the county court, on proof of such fact by affidavit, on ap¬ 
plication of the county treasurer, shall make an order directed to 
the sheriff of the county, commanding him to levy such sum as 
shall remain unpaid by such collector out of his property, per¬ 
sonal and real, and pay the same to the county treasurer, within 
sixty days from the date of such order. The sheriff shall cause 
the same to be executed, and pay to the county treasurer the 
money levied by virtue thereof, deducting for his fees the same 
compensation that the collector would have been entitled to re¬ 
tain. If the whole sum due from the collector, or if a part only, 
or if no part thereof, shall be collected, the sheriff shall state the 
fact in his return, which shall be made as in the case of an execu¬ 
tion, and the county treasurer shall give notice to the supervisor 
of the town, city or division thereof, of any amount which may 
remain due from such collector. If the sheriff shall neglect to 
execute the order, or to pay over the money collected thereon, 
within the time limited thereby, he shall be liable therefor as in 
case of an execution, and the county treasurer shall immediately 
prosecute such sheriff and his sureties for the sum due from him, 
which sum when collected shall be paid into the county treasury. 

Tax Law, § 260; 3 R. S. 3156. 

§ 95. Payment of moneys collected. —The county treasurer 
shall pay over the moneys received from the sheriff upon such 
order in the manner directed by the warrant to the collector. If 
the whole amount of moneys due from the collector shall not be 
collected on such warrant, or otherwise, the county treasurer shall 
first retain the amount which ought to have been paid to him 
before making any payment to the town officers. 

Tax Law, § 261. 

§ 96. Collection of deficiency from collector’s bondsmen.— 

If it appears that the whole or any part of the moneys due from 

95 


COLLECTOE. 

Surplus of tax sale. 


t'Jl. IV. 


§ 97. 


the collector has not been thus collected, the county treasurer shall 
forthwith give notice to the supervisor of the town or ward of 
the amount still due from such collector. The supervisor shall 
forthwith cause the undertaking of the collector to be prosecuted, 
and shall be entitled to recover thereon the sum due from tlie 
collector, with costs of the action. The moneys received shall be 
applied and paid by the supervisor in the same manner as they 
should have been by the collector. 

Tax Law, § 262. 

The act requiring a county treasurer to issue a warrant against a delin¬ 
quent town collector in twenty days is directory merely; and the issue of 
such warrant after the expiration of that time is valid as the foundation of 
an action against the collector’s sureties. 

It seems that the issue and return of such a warrant by the treasurer is a 
condition precedent to the maintaining a suit by the supervisor against the 
collector or his sureties on his official bond. 

It furnishes no defense to the sureties of a collector that, if the warrant 
against their principal had been issued within the time prescribed by law, 
the amount due might have been collected of him. The provision is for the 
benefit of the public, and forms no part of the contract of the sureties. 

Looney, Supervisor, etc., v. Hughes et al., 26 N. Y. 514. 

Also, Muzzy v. Shattuck, 1 Denio 233. 

Bd. Supr. V. Otis, 62 N. Y. 88; McKecknie v. Ward, 58 N. Y. 541; Peo¬ 
ple V. Faulkner, 107 N. Y. 486. 

A collector and his sureties are liable for moneys stolen from him. 

Muzzy V. Shattuck, 1 Den. 233; cited with approval, 107 N. Y. 486. 

'IQ § Settlement of conflicting claims to surplus of tax sale.— 

Whenever a surplus from the sale of any property, for unpaid 
taxes in the hands of the supervisor of a town, shall be claimed 
by any person, other than the person for whose tax such property 
was sold, and such claim shall not be settled by a stipulation 
filed with the supervisor, as provided by this chapter, such claim¬ 
ant may maintain an action against such person, or such person 
may maintain an action against such claimant, to recover such 
money, and, for the purposes of such action, the defendant shall 
be deemed to be in possession of the surplus in the hands of the 
supervisor. Upon the production of a certified copy of a final 
judgment, rendered in favor of either party, the supervisor shall 
pay such surplus to the party recovering the same. No other 
cause of action shall be joined, nor any set-off or counterclaim 
be allowed in an action brought pursuant to this section, and if 
an execution issue on a judgment rendered in such action, it shall 

direct that the costs only of such judgment be levied thereon. 

Tax Law, § 264. 


96 


<C'h. IV. 


COLLECTOR. 


§§ 98-100 


Deduction of tax refunded, maps. 

§ 98. Deduction overcharged to be refunded. —The comp¬ 
troller may refund taxes overcharged upon lands, and charge the 
•amount so refunded to the county and transmit an account thereof 
to the treasurer. The county treasurer shall deliver such account 
to the board of supervisors at their next annual meeting, who shall 
cause the amount thereof to be added to the taxes of the tax dis¬ 
trict in which the tax was assessed, and when collected it shall be 
^aid into the treasury of the county. 

Tax Law, § 108; 3 R. S. 3118. 

§ 99. Refund of tax paid upon illegal, erroneous or unequal 
assessment. —If in a final order on any such proceeding (in 
certiorari) it shall be ordered or adjudged that the assessment 
'Complained of was illegal, erroneous or unequal, and such order 
•shall not be made in time to enable the assessors or other officers 
to make a new or corrected assessment for the use of the board 
■of supervisors, then at the first annual session of the board of 
supervisors after such correction there shall be audited and al¬ 
lowed to the petitioner and included in the tax levy of such town, 
village or city, made next after the entry of such order, and paid 
to the petitioner, the amount paid by him, in excess of what the 
tax would have been if the assessment had been made as deter¬ 
mined by such order of the court, together with interest thereon 
from the date of payment. In case the amount deducted from 
«uch assessment by such order exceeds ten thousand dollars, so 
much thereof as shall be refunded by reason of such corrected as¬ 
sessment, other than the proportion or percentage thereof col¬ 
lected for such town, village or city purposes, shall be levied upon 
the county at large and paid to the petitioner without further 
.audit. The board of supervisors shall audit and levy upon such 
town, village or city, the proportion or percentage of such ex¬ 
cess of tax collected for such town, village or city purposes, which 
shall be collected and paid to the petitioner without other or 
further audit. 

Tax Law, § 256; 3 R. S. 3154. 

§ 100. Maps to be furnished Comptroller.— The comprroller 
may apply to the supervisor of any town for maps of any tract of 
land returned from such town for nonpayment of taxes, if he 
-deems it necessary, in order to test the correctness of the descrip¬ 
tion thereof, preparatory to a sale of such lands and the super¬ 
visor shall furnish such maps at the expense of the town, if they 
.7 97 


§ 101 


COLLECTOK. 

Purchases by comptroller. 


Ch. IV. 


can be procured; if not, he shall furnish such descriptions of the 
lands as he can obtain, with a statement of the quantity in each 
subdivision, if the same is divided. The treasurer of every county 
shall, on receiving a list of lands to be sold at a State sale, trans¬ 
mit to the comptroller at least one month before any State tax 
sale, a certified list of all lands bid in at any tax sale, in the name 
of such county or transferred to such county upon any such sale, 
or to which the county may have acquired a tax title, the deed 
for which has not been recorded in the office of the clerk of the 
county which may then be liable to be sold at such sale. Every 
county clerk shall, on receipt of a list of the lands therein liable 
to be sold at any State tax sale and at least one month before the 
sale, transmit to the comptroller a certified list of all lands the 
conveyances of which are on record in his office, then owned by 
such county and liable to be sold at such sale. 

Tax Law, § 121; 3 R. S. 3119. 

§ 101. Purchases by the comptroller for State or county.—The 

comptroller shall bid in for the State all lands of the State, and 
also all lands which may have been bid in by or for the State 
at any tax sale which has not been canceled, or from which said 
lands have not been duly redeemed, liable to be sold at any tax 
sale held by him, or lands that are then mortgaged to the commis¬ 
sioners for loaning certain moneys of the United States, and for 
each county, all lands belonging to such county liable to be sold 
at such sale, and also all lands which may have been bid in by or 
for such county at any tax sale which has not been canceled or 
from which said lands have not been duly redeemed; and to reject 
any and all bids made for any of such lands. The comptroller 
shall make certificates of sales for all lands so bid by him, des¬ 
cribing the lands purchased and specifying the time when a deed 
therefor can be obtained. Such purchases shall be subject to the 
same right of redemption as purchases by individuals; and if the 
land so sold shall not be redeemed, the comptroller’s deed there¬ 
for shall have the same effect and become absolute in the same 
time, and on the performance of the like conditions, as in the case 
of sales and conveyances to individuals. The comptroller shall 
charge to each county, on the books of his office, the amount for 
which it may be liable, by reason of any purchase made in accord¬ 
ance with this section, and such amount shall become due on the 
last day of each tax sale, and shall be payable in the same manner 

98 


Cii. IV. 


COLLECTOE. 


§ 102 


Comptroller’s Deeds. 

as the State tax is required by law to be paid. The comptroller 
shall, as soon as practicable, after each tax sale, transmit the cer¬ 
tificates of sale for such lands to the treasurer of each of such 
counties, on receipt of which the county treasurer shall enter the 
same, in their proper order, in a book to be kept by him for such 
purpose, and unless otherwise directed by the board of supervisors 
of his county, shall have full power and authority, until the ex¬ 
piration of one year from the last day of such sale, to sell and 
assign any of such certificates for any land not at the time owned 
by his county, on payment therefor, into the county treasury, of 
the amount for which the land described therein was sold at such 
tax sale, with interest thereon, from the date of such tax sale to 
the date of such sale and assignment by him. All such sales and 
assignments shall be duly and fully entered by such county treas¬ 
urer in such book, which book shall be a part of the records of 
the county. If any such tax sale certificate shall not have been 
sold or assigned by the respective county treasurers on or before 
the expiration of one year from the last day of such sale, each of 
such county treasurers shall then transmit such unsold certificate 
or certificates to the comptroller, who shall issue to the board of 
supervisors of each county, respectively, a deed or deeds for all 
the lands described thereon then remaining unredeemed, or the 
sale for which has not been eanceled. The title thus acquired by 
the boards of supervisors shall be held by them in trust for their 
respective counties, and may be disposed of by them at such 
times and on such terms as shall be determined by a majority of 
such board at any regular or special meeting thereof. 

Tax Law, § 123, as am’d by Laws 1897, chap. 233. 

§ 102. Comptroller’s deeds and application therefor. —The owner 
of any certificate of sale of land sold by the comptroller for 
taxes after January first, nineteen hundred and two, and not 
redeemed, (except the state, and the purchaser at the tax sale 
Avho is the owner with a duly recorded title of the land sold), must 
make application in writing to the comptroller for a conveyance 
of the land described in the certificate within four years after 
the expiration of one year from the last day of the sale. The 
owner of any certificate of sale of land sold by the comptroller 
for taxes prior to January first, nineteen hundred and two, (ex¬ 
cept the state, and the purchaser at the tax sale who is the owner 
with a duly recorded title of the land sold,) must make ap- 

99 


LOfC. 


§§ 103, 104 COLLECTOR. 

Expense of publication; cancellation of sales. 


Ch. IV, 


plication in writing to the comptroller for a conveyance of such 
land within one year after May first, nineteen hundred and two, 
provided the purchaser at the tax sale, his heirs, devisees, exe¬ 
cutors or testamentary trustees have not conveyed the land therein 
described and such conveyance been duly recorded, or mortgaged 
the same and the mortgage has been foreclosed and the land sold 
and conveyed thereunder or said land has not been redeemed 
from the tax sale. If application for a conveyance is not made as 
herein provided the certificate shall become void, and no claim 
can be maintained under the purchase. After the expiration of 
one year from the time of sale the comptroller shall, after ap¬ 
plication in writing therefor and upon the surrender of the 
certificate or upon proof to his satisfaction that the certificate has 
been lost or is wrongfully detained, execute in the name of the 
people of the state to the owner of such certificate a conveyance 
of any lands so sold by him for taxes and not redeemed, under 
his hand and official seal, and witnessed by the deputy comptroller, 
or state treasurer, which shall vest in the grantee an absolute es¬ 
tate in fee simple, subject to all claims which the state may have 
thereon for taxes or other liens or encumbrances, and which shall 
be presumptive evidence that the sale and all proceedings prior 
thereto, from and including the assessment of lands sold, and 
that all notices required by law to be given previous to the ex¬ 
piration of the time allowed by law for the redemption thereof, 
were regular and in accordance with all the provisions of law re¬ 
lating thereto. After two years from the date of such convey¬ 
ance such presumption shall be conclusive. Every certificate of 
conveyance executed by the comptroller under this act may be 
recorded in the same manner and with like effect as a conveyance 
of real estate properly acknowledged or proven. 

Tax Law, § 131, as am’d by Laws 1898, chap. 339; Laws 1902, chap. 344. 

§ 103. Expense of publication.— The expense of publishing 
the notices of unredeemed lands is a county charge and to be 
audited and paid by board of supervisors. 

Tax Law, § 130. 

§ 104. Cancellation of sales. —The comptroller shall not con¬ 
vey any lands sold for taxes if he shall discover before the con¬ 
veyance, that the sale was for any cause invalid or ineffectual to 
give title to the lands sold; but he shall cancel the sale and forth- 

100 


Cii. IV. 


COLLECTOE. 

Lands sold for unpaid taxes. 


§ 105 


with cause the purchase money and interest thereon to be refunded 
out of the state treasury to the purchaser, his representatives or 
assigns. If the error originated with the county or town officers, 
the sum paid shall be a charge against the county from which the 
tax was returned, and the hoard of supervisors thereof shall cause 
the same to be assessed, levied and collected and paid into the 
state treasury. If he shall not discover that the sale was invalid 
until after a conveyance of the lands sold shall have been executed 
he shall, on application of any person having any interest therein 
at the time of the sale, on receiving proof thereof, cancel the 
sale, refund out of the state treasury to the purchaser, his repre¬ 
sentatives or assigns, the purchase money and interest thereon, 
and recharge the county from which the tax was returned, with 
the amount of purchase money and interest from the time of sale, 
which the county shall cause to be levied and paid into the state 
treasury. On any such application the comptroller may appoint 
a commissioner with like powers and duties as in case of an ap¬ 
plication for redemption; provided, however, that in any county 
which does not include a portion of the forest preserve, such 
application for cancellation may also be made hy the owner of the 
lands at the time of the tax sale. 

Tax Law, § 140. 

§ 105. When lands to be sold for unpaid taxes. —^Whenever any 
tax charged* on real estate, in the counties of Saint Lawrence, 
Lewis, Clinton and Oneida, or in a county not including a portion 
of the forest preserve, is returned to the county treasurer, he shall 
not return the same to the comptroller, but if such tax, with in¬ 
terests thereon at the rate of ten per centum per annum, computed 
from the first day of February, after the same is levied, shall re¬ 
main unpaid for six months from that date, such county treasurer 
shall advertise and sell such real estate as herein provided for the 
payment of such tax and interest and the expenses of such sale. 
The expense of publication of the notice of sale and the list of 
lands to be sold and the expense of conducting the sale, and the 
expense of publication of the notice of unredeemed lands, if there¬ 
after redeemed, shall be a charge on the land liable to be sold and 
shall be added to the tax and interest. The county treasurer of the 
county of Kockland may defer the sale of any parcel of nonresi¬ 
dent real estate in such county for unpaid taxes, until the unpaid 

101 


106 


COLLECTOK. 

Advertisement and sale. 


Ch. IV. 


taxes thereon with accrued interest shall amount in the aggregate 
to the sum of two dollars. 

Tax Law, § 150, as am’d by Laws 1898, chap. 362; Laws 1901, chap. 

261; Laws 1902, chap. 171; Laws 1903, chap. 170; Laws 1906, chap. 189. 

§ 106. Advertisement and sale. —The county treasurer shall 
immediately after the expiration of such six months cause to be 
published at least once in each week for six weeks, in two news¬ 
papers designated for the publication of the session laws, a list 
of real estate so liable to be sold, together with a notice that such 
real estate will, on a day at the expiration of said six weeks 
specified in such notice, and the succeeding days, be sold at public 
auction at the courthouse in the county where the same is situated, 
to discharge the taxes, interest and expenses that may be due 
thereon, at the time of such sale. Such list shall contain the name 
of the owner or occupant of each piece of real estate to be sold, 
as the same appears upon the assessment roll of the year in which 
unpaid taxes were assessed, a brief description of such real es¬ 
tate, and the total amount of such unpaid taxes for the year ad¬ 
vertised, which said total amount shall include all taxes, interest, 
expenses and other charges against the property for the year ad¬ 
vertised. The comptroller may prescribe the form and manner of 
preparing such list, which when so prescribed shalL be followed 
so far as possible by the several counties of the state. No such 
list shall be published until the same shall have been submitted 
to and approved by the state comptroller. On the days mentioned 
in such notice the county treasurer shall begin the sale of said real 
estate and continue the same from day to day. The charges for 
publishing such notice shall be seventy-five cents per folio for the 
first insertion, and fifty cents per folio for each subsequent in¬ 
sertion. The counties of Saint Lawrence, Lewis, Clinton and 
Oneida, and the counties of the state other than those in the forest 
preserve are empowered to acquire and hold such lands. Within 
twenty days after the time for redemption has expired the county 
treasurer of each of the counties of Saint Lawrence, Lewis, Clin¬ 
ton and Oneida shall file with the comptroller a certified state¬ 
ment of all tracts or parcels of land situated in the forest preserve 
which have been bid in by the county and have not l^en re¬ 
deemed, and shall sell and convey to the state any tract or parcel 
of land specified in such statement, which the comptroller shall 
designate within six months after such statement is filed, upon the 

102 


Cu. IV. 


COLLECTOR. 

Conveyance; purchase price refunded. 


§§ 107, 108 


payment of the taxes, interest and expenses due thereon at the 
time of the sale and also all taxes assessed thereon since such sale, 
and the comptroller shall draw his warrant on the state treasurer 
for the amount thereof or credit the county with such amount on 
the books of his office. After the expiration of such six months 
in the counties of Saint Lawrence, Lewis, Clinton and Oneida, 
and after the time for redemption has expired in any other county, 
the county treasurer is authorized in the name of the board of 
supervisors of the county to sell and convey under his hand and 
seal such lands as have not been conveyed to the state in the man¬ 
ner and upon such terms as the board of supervisors of the county 
may direct. 

*So in original. 

Tax Law, § 151, subd. 2, as am’d by Laws 1906, chap. 189. 

§ 107. Conveyance by county treasurer.— If such real estate, 
or any portion thereof, be not redeemed as herein provided, the 
county treasurer shall execute to the purchaser a conveyance of 
the real estate so sold, the description of which real estate shall 
include a specific statement of whose title or interest is thereby 
conveyed, so far as appears on the record, which conveyance shall 
vest in the grantee an absolute estate in fee, subject, however, to all 
claims the county or State may have thereon for taxes or liens 
or incumbrance. The county treasurer shall receive from the 
purchaser fifty cents for preparing such conveyance, and ten cents 
additional for each piece or parcel of land described therein, ex¬ 
ceeding the first. All purchases made for the county shall be in¬ 
cluded in one conveyance for which the county treasurer shall 
receive ten dollars. Every such conveyance shall be executed by 
the treasurer of the county under his hand and seal, may be re¬ 
corded in the same rafanner and with like effect as a conveyance 
of real estate properly acknowledged or proven. The money 
received by the county treasurer on every such sale shall be ap¬ 
plied by him, after deducting the expenses thereof, in like man¬ 
ner as if the same had been paid to him by the collectors of the 
several towns. 

Tax Law, § 153, as am’d by chap. 490, Laws 1897; as am’d by chap. 339, 
Laws i898. 

§ 108. When purchase money to be refunded. —^Whenever any 
purchaser under such sale shall b^ unable to regain possession of 
the real estate purchased by him by reason of error or irregu- 

103 


§ 109 


COLLECTOK. 


Cii. iv^ 


Fees. 

larity in the assessment or levying of a tax, or in proceedings for 
the collection thereof, the board of supervisors of the county shall 
refund the purchase money so paid, with interest upon the same 
being presented and audited as other county charges, and such 
moneys shall be charged over to the tax district where the irregu¬ 
larity arose. 

Tax Law, § 155; 3 R. S. 3130. 

§ 109. Collectors.—Fees. 

On all sums paid within thirty days from first posting 


notice if aggregate shall not exceed $2,000.... 2 Per Cent.. 

Otherwise 1 per cent thereto. 3 Per Cent. 

After 30 days. 5 Per Cent. 

Collector shall receive on all taxes returned to Co. 

Treas. unpaid .. 2 Per Cent.. 

Tax Law, § 81. 

Collector on dog tax... 10 Per Cent. 

For every dog or hitch killed by law. $1 00 

County Law, § 115. 


104 







CHAPTER FIVE. 


COKPORATION TAX. 


§110, Corporation, places of taxation. 

§111. Taxation of corporate stock. 

§112. Stockholders of bank taxable on 
shares. 

§113. Place of taxation of individual 
bank capital. 

§114. Bank to make report. 

§115. Bank shares, how assessed. 

§110. Individual banker, how as¬ 
sessed. 

§117. Notice of assessment to bank or 
association. 

§118. Reports of corporations. 

§119. Penalty for omission to make 
statement. 

§120. Corporations, how assessed. 

§121. Assessors to apportion valua¬ 
tion of railroadj telegraph, 
telephone or pipe line compa¬ 
nies between school districts. 

§122. The state tax on franchises. 


§123. Certain corporations exempt 
from tax on capital stock. 

§124. Additional franchise tax on 
transportation corporations,, 
etc. 

§125. Franchise tax on elevated or 
surface railroads not operated 
by steam. 

§126. Franchise tax on water works 
companies, gas companies, elec¬ 
tric or steam heating, etc. 

§127. Franchise tax on insurance cor¬ 
porations. 

§128. Franchise tax on trust compa¬ 
nies. 

§129. Franchise tax on savings 
banks. 

§130. Tax upon'foreign banke.*’s. 

§131. Exemptions from other state 
taxation. 

§132. County clerks to furnish data 
respecting corporations. 


§ 110. ‘ Place of taxation of property of corporations. —The real 
estate of all incorporated companies liable to taxation shall he as¬ 
sessed in the tax district in which the same shall lie, in the same 
manner as the real estate of individuals. All the personal es¬ 
tate of every incorporated company liable to taxation on its capital 
shall be assessed in the tax district where the principal office 
or place of transacting the financial concerns of the company shall 
be, or if such company have no principal office, or place for tran¬ 
sacting its financial concerns, then in the tax district where the 
operations of such company shall he carried on. In the case of 
toll bridges, the company owning such bridge shall be assessed in 
the tax district in which the tolls are collected; and where the 
tolls of any bridge, turnpike, or canal company are collected in 
several tax districts, the company shall he assessed in the tax dis¬ 
trict in which the treasurer or other officer authorized to pay the 

last preceding dividend resides. 

Tax Law, § 11; 3 R. S. 3095. 


105 


111 


COKPORATION TAX. 


Ch. V. 


Taxation of corporate stock. 

The principal office named in the certificate is conclusive as to the place 
•where the company should be taxed. 

People V. Barker, 87 Hun, 341; Cheesebro v. Coleman, 44 Hun, 545; 

Union Steamboat Co. v. Buffalo, 82 N. Y. 351. 

If the principal office is not stated in the certificate the actual principal 
place of business determines the residence. 

Austen v. Telephone Co., 73 Hun, 96. 

Where the principal office is stated in sworn statement of the officer the 
company is estopped from claiming any other office. 

Matter of McLean, 138 N. Y. 158. 

A railroad company should be regarded as a resident of the various towns 
and wards through which it extends and assessed therein for its real estate 
the same as other taxable inhabitants and not as non-resident lands. 

People V. Cassity, 46 N. Y. 46; Buffalo etc. v. Supervisors, 48 N. Y. 93. 

§ 111. Taxation of corporate stock.— The capital stock of 
every company liable to taxation, except such part of it as shall 
have been excepted in the assessment-roll or shall be exempt by 
law, together with its surplus profits or reserve funds exceeding 
ten per centum of its capital, after deducting the assessed value of 
its real estate, and all shares of stock in other corporations actually 
owned by such company which are taxable upon their capital stock 

under the laws of this State, shall be assessed at its actual value. 

Tax Law, § 12; 3 R. S. 3095. 

Capital stock is the capital or property of the corporation and not its 
shares of stock. 

People V. Coleman, 126 N. Y. 433; People v. Norton, 53 App. Div. 557; 

People V. Comrs., 104 N. Y. 240; People v. Barker, 144 N. Y. 94. 

Real property is to be included at its actual value. 

People V. Barker, 146 N. Y. 30; People v. Neff, 29 Misc. 59; People v. 

Barker, 7 App. Div. 27; People v. Clapp, 152 N. Y. 490. 

A deduction of ten per cent, of the capital is only allow^ed where the sur¬ 
plus equals that sum. 

People V. Neff, 26 App. Div. 542. 

The surplus profits and reserve funds referred to in the above section are 
the accumulations of the company of moneys or property in excess of the 
par value of the stock issued by it, and if after the real estate and personal 
property is assessed at its actual value no surplus over the par value of the 
stock is shown or if such surplus does not exceed ten per cent, of the capital, 
there is nothing to assess as surplus and nothing from which ten per cent, 
of the capital can be deducted. 

People V. Barker, 165 N. Y. 305. 

The actual value of the stock means its market value. 

People V. Coleman, 107 N. Y. 541; People v. Assessors, etc., 154 N. Y. 437. 

Exempt property is not to be included. 

People V. Barker, 139 N. Y. 55. 

The corporation is entitled to have its debts deducted from the value of 
the property in an assessment of its personal property for town, county or 
municipal purposes. 

People V. Dederick, 161 N. Y. 195. 

106 


Ch. V. 


CORPORATION TAX. 


§ 111 


Taxation of corporate stock. 

The franchise, the right which the corporation has to do business, or the 
grant that the corporation has from the town or municipality permitting it 
to do business, is not to be assessed under this section but is to be separately 
assessed. 

People V. Barker, 146 N. Y. 304; People v. Neff, 15 App. Div. 585; Peo¬ 
ple V. Neff, 19 App. Div. 599; Affd., 154 N. Y. 437. 

The value of the real estate is to be deducted from the gross capital and 
such deduction is to be made ordinarily at its assessed valuation. 

People V. Comrs., 80 N. Y. 573; People v. Asten, 100 N. Y. 597; People 
v. Barker, 144 N. Y. 94. 

Joint stock companies formed solely by private agreement and not under 
the statute are not corporations within the meaning of this law. 

People V. Wemple, 117 N. Y. 136. 

Surplus earnings of a foreign manufacturing company carrying on a por¬ 
tion of its business in this state invested in real estate in this state leased 
to third parties not occupied or used by the corporation in the transaction of 
its ordinary business, and which is taxable for general, state and local pur¬ 
poses, is not capital stock and taxable as such under the corporation tax act 
of 1880. 

People V. Wemple, 150 N. Y. 46. 

The assessors are justified in determining the actual value by deducting 
only the assessed value of the real estate and taxing as capital and surplus 
the difference between the assessed and actual value as represented by the 
cost, the real estate constituting the principal asset. 

People V. Feitner, 60 App. Div. 282. 


The above section requires the valuation of the whole property, whether 
real or personal, in order to ascertain the capital which is subject to taxa¬ 
tion, and after the assessed value of the real estate is deducted therefrom the 
balance is the capital subject to assessment after deducting the debts and 
legal exemptions. 

People V. Feitner, 58 App. Div. 555. 

In assessing capital stock and surplus of the corporation outstanding bonds 
issued by it constitute an indebtedness to be deducted from the amount of 
the personality. 

Capital stock, as that term is used, does not mean shares of stock, it is 
limited to the actual money or property paid in and possessed by the cor¬ 
poration. 

The assessors have no power to determine the assessable value of the fran¬ 
chise. 

In assessing for general taxation the capital stock of the corporation 
where it has included in the statement of its assets only the value of its 
equity of redemption in a piece of mortgaged real estate owned by it for 
which mortgage it is not liable, it is entitled to deduct as the value of its real 
estate only the assessed value of such equity and not the whole assessed valu¬ 
ation of the real property. 

People V. Wells, 180 N. Y. 62. 


It is proper in assessing the tax to include in ascertaining the capital the 
value of patent rights owned by the company although such rights could not 
ibe taxed directly as property. 

People V. Knight, 174 N. Y. 475; People v. Kelsey, 101 App. Div. 325; 
Affd., 181 N. Y. 512. 


107 


§§ 113, 113 


CORPORATlOIv TAX. 


Ch. V. 


Stockholders taxable; place of taxation. 

A trade mark may also be included. 

People V. Kelsey, 105 App. Div. 132. 

§ 112. Stockholders of bank taxable on share. —The stock¬ 
holders of every bank or banking association organied under the 
authority of this State, or of the United States, shall be assessed 
and taxed on the value of their shares of stock therein; said shares 
shall be included in the valuation of the personal property of such 
stockholders in the assessment of taxes in the tax district where 
such bank or banking association is located, and not elsewhere, 

whether the said stockholders reside in said tax district or not. 

Tax Law, § 13; 3 R. S. 3096. 

Such taxation shall not be at greater rate than is the rate of assessment 
upon other capital in hands of individual and in case the shares are owned 
by nonresidents shall be taxed in the city or town where the bank is located. 

U. S. R., § 5219; Matter of Application of McMahon v. Palmer, 102 N. 
Y. 176; M. N. Bank v. Mayor, 121 U. S. 138; Palmer v. McMahon, 
133 id. 660; Van Allen v. Assessors, 4 Wall. (U. S.) 113; Williams v. 
Weaver, 75 N. Y. 30. 

They should be taxed at their actual or market value instead of par value. 

People V. Comr., 67 N. Y. 516; People v. Comr., 94 U. S. 415. 

Such assessment is subject to a deduction for the debts of the owner. 

People V. Weaver, 100 U. S. 539. 

§ 113. Place of taxation of individual bank capital. —Every in¬ 
dividual banker shall be taxable upon the amount of capital in¬ 
vested in his banking business in the tax district where the place 
of such business is located and shall, for that purpose, be deemed 

a resident of such tax district. 

Tax Law § 14; 3 R. S. 3096. 

The term “ individual banker ’’ as used in tbe statutes denotes a person 
who having complied with the statutory requirements has received authority 
from his banking department to engage in the business of banking subject to 
its inspection and supervision. 

Perkins v. Smith, 116 N. Y. 441. 

“ Private ” bankers are persons or firms engaged in banking witiiout having 
any special privileges or authority from the State. 

Perkins v. Smith, 116 N. Y. 441, 448; City People v. Doty, 80 
N. Y. 225. 

An individual banker doing business as such under the laws of this State 
who assumes a special name by which his said business is characterized 
or known may be assessed by that name and warrant for collection of such 
tax issued against such name and levied upon money or property used in 
the business of said banker. 

Patchin v. Ritter, 27 Barb. 34. 

The residence of such banker, for purposes of taxation, is the town or 

108 


Ch. V. 


COKPOEATION TAX. 


§ 114 


Banks to report. 

Avard specified as the location of his banking-house in the certificate required 
by law. 

Miner v. Fredonia, 27 N. Y. 155. 

A banker assessed $3,000 on his banking-house, $25,000 on capital stock, 
$28,000 for personal property, including surplus, from which last item the 
value of his banking-house was deducted, testified before the assessors that 
he had no personal property liable to taxation except the capital of the bank, 
amounting to $25,000; that $10,000 of this was in United States bonds and 
that his banking-house formed part of his capital stock. Held, that it was 
the duty of the assessors to strike from the valuation of his capital the 
valuation of the banking-house; to strike out the $10,000 United States 
bonds, and that the whole assessment for personal property should be struck 
out, as there was nothing in the evidence to justify them in retaining that 
item against his oath. 

People ex rel. Raplee v. Reddy, 43 Barb. 539. 


§ 114. Banks to make report. —The chief fiscal officer of every 
bank or banking association organized under the authority of this 
state, or of the United States, shall, on or before the first day of 
July, in each year, furnish the assessors of the tax district in 
which its principal office is located a statement under oath of the 
condition of such bank or banking association on the first day of 
June next preceding, stating the amount of its authorized capital 
stock, the number of shares and the par value of the shares thereof, 
the amount of stock paid in, the amount of its surplus and of 
its undivided profits, if any, a complete list of the names and resi¬ 
dences of its stockholders and the number of shares held by each. 
In case of neglect or refusal on the part of any bank or banking 
association • to report as herein prescribed, or to make other or 
further reports as may be required such bank or banking asso¬ 
ciation shall forfeit the sum of one hundred dollars for each 
failure, and the additional sum of ten dollars for each day such 
failure continues, and an action therefor shall be prosecuted by 
the county treasurer of the county in which such bank or banking 
association so neglecting or refusing to report is located, and in 
the city of Xew York by the receiver of taxes thereof. There 
shall, in addition to such report, be kept in the office of every 
such bank or banking association a full and correct list of the 
names and residences of all stockholders therein, and of the num¬ 
ber of shares held by each, and such lists shall be subject to the 
inspection of the assessors at all times. The list of stockholders 
furnished by such bank or banking association shall be deemed to 
contain the names of the oAvners of such shares as are set opposite 
them, respectively, for the purpose of assessment and taxation. 

Tax Law, § 23, as am’d by Laws 1901, chap. 550. 

109 


115 


CORPORATION TAX. 

Bank shares. 


ClI. V. 


Report of Bank to Local Assessors. 

(Tax Law, § 23.) 

To the Assessors of the toivn of .; 

1.. cashier (or other chief fiscal officer) of the .Bank, 

having its principal office located in the.of .. 

county of ., N. Y., in pursuance of section 23 of the Tax Law, 

do hereby make the following statement of the condition of such bank on 
the first day of June, 19.. : 

1. The amount of the authorized capital stock of such bank is. 

thousand dollars, divided into. shares of the par value of . 

hundred dollars each. 

2. The total amount of the stock of such bank which has been paid in 

is . dollars, 

3. The amount of the surplus of such bank is .dollars; and 

the amount of its undivided profit is. dollars. 

The following is a complete list of the names and residences of the stock¬ 
holders of such bank, and the number of shares held by each: 

Name of stockholder. Residence. No, of shares. 

Dated this . day of ., 190.. 

• .. y 

Cashier {or other chief fiscal officer) of bank. 

Verification. 

STATE OF NEW YORK, 

County of. 

., being duly sworn, says that he is the cashier of the. 

Bank; that he subscribed the foregoing statement as such cashier and has 
read the same and knows the contents thereof, and that such statement is 
in all respects true. 

Signed . 

Subscribed and sworn to before me, 

this . day of ., 19.. 

. y 

Notary Public . county. 

§ 115. Bank shares, how assessed.—In assessing the shares of 
stock of banks or banking associations organized under the author¬ 
ity of this state or the United States, the assessment and taxation 
shall not be at a greater rate than is made or assessed upon other 
monied capital in the hands of individual citizens of this state. 
The value of each share of stock of each bank and banking as¬ 
sociation, except such as are in liquidation, shall be ascertained 
and fixed by adding together the amount of the capital stock, sur¬ 
plus and undivided profits of such bank or banking association 
and by dividing the result by the number of outstanding shares 
of such bank or banking association. ■ The value of each share 
of stock in each bank or banking association in liquidation shall 
be ascertained and fixed by dividing the actual assets o>f such 
bank or banking association by the number of outstanding shares 
of such bank or banking association. The rate of tax upon the 

110 


























Ch. V. 


COKPORATION TAX. 


§ 115 


Bank shares. 

shares of stock of banks and banking associations shall be one 
per centum upon the value thereof, as ascertained and fixed in the 
manner hereinbefore provided, and the owners of the stock of 
banks and banking associations shall be entitled to no deduction 
from the taxable value of their shares because of the personal in¬ 
debtedness of such owners, or for any other reason whatsoever. 
Complaints in relation to the assessments of the shares of stock of 
banks and banking associations made under the provisions of this 
act shall be heard and determined as provided in article two, 
section thirty-six of the tax law. The said tax shall be in lieu of 
all other taxes whatsoever for state, county or local purposes upon 
the said shares of stock, and mortgages, judgments and other 
choses in action and personal property held or owned by banks 
or banking associations the value of which enters into the value 
of said shares of stock, shall also be exempt from all other state, 
county or local taxation. The tax herein imposed shall be 
levied in the following manner: The board of supervisors of the 
several counties shall, on or before the fifteenth day of Decem¬ 
ber in each year, ascertain from an inspection of the assessment 
rolls in their respective counties, the number of shares of stock 
of banks and banking associations in each town, city, village, 
school and other tax district, in their several counties, respectively, 
in which such shares of stock are taxable, the names of the banks 
issuing the same, respectively, and the assessed value of such 
shares, as ascertained in the manner provided in this act and en¬ 
tered upon the said assessment rolls, and shall forthwith mail ta 
the president or cashier of each of said banks or banking as¬ 
sociations a statement setting forth the amount of its capital 
stock, surplus and undivided profits, the number of outstand¬ 
ing shares thereof, the value of each share of stock taxable in said 
county, as ascertained in the manner herein provided, and the 
aggregate amount of tax to be collected and paid by such bank and 
banking association, under the provisions of this act. A certified 
copy of each of said statements shall be sent to the county treas¬ 
urer. It shall be the duty of every bank or banking association 
to collect the tax due upon its shares of stock from the several 
owners of such shares, and to pay the same to the treasurer of 
the county wherein said bank or banking association is located, 
and in the city of Xew York to the receiver of taxes thereof on 
or before the thirty-first day of December in said year; and any^ 

111 


§ 115 CORPOHATIOxN' TAX. Ch. v. 

Bank shares. 

l)ank or banking association failing to pay the said tax as herein 
provided shall be liable by way of penalty for the gross amount of 
the taxes due from all owners of the shares of stock, and for an 
additional amount of one hundred dollars for every day of delay 
in the payment of said tax. Every bank or banking association 
so paying the taxes due upon the shares of its stock shall have a 
lien on the shares of stock, and on all property of the several share 
owners in its hands, or which may at any time come into its 
hands, for reimbursement of the taxes so paid on account of 
the several share holders, with legal interest; and such lien may 
be enforced in any appropriate manner. The tax hereby im^ 
posed shall be distributed in the following manner: The board 
of supervisors of the several counties shall ascertain the tax rate 
of each of the several town, city, village, school and other tax dis¬ 
tricts in their counties respectively, in which the shares of stock 
of banks and banking associations shall be taxable, which tax rates 
shall include the proportion of state and county taxes levied in 
such districts, respectively, for the year for which the tax is im¬ 
posed, and the proportion of the tax on bank stock to which each 
of said districts shall be respectively entitled shall be ascertained 
by taking such proportion of the tax upon, the shares of stock of 
banks and banking associations, taxable in such districts re¬ 
spectively, under the provisions of this act at the tax rate of such 
tax district shall bear to the aggregate tax rates of all the tax 
districts in which said shares of stock shall be taxable. The clerk 
of the several cities, villages and school districts to which any por¬ 
tion of the tax on shares of stock of banks and banking associa¬ 
tions is to be distributed under this act shall, in writing and 
under oath annually, report to the board of supervisors of their 
respective counties, during the first week of the annual session of 
such board, the tax rate of such city, village and school district 
for the year prior to the meeting of each such board. The said 
board of supervisors shall issue their warrant or order to the 
county treasurer on or before the fifteenth day of December in 
each year, setting forth the number of shares of bank stock tax¬ 
able in each town, city, village, school and other tax district in said 
county, in which said shares of stock shall be taxable, the tax rate 
of each of said tax districts for said year, the proportion of the 
tax imposed by this act to which each of said tax districts is en¬ 
titled, under the provisions thereof, and commanding him to col- 

112 


€h. V. 


COKPOKATION TAX. 


§ 115 


Bank shares. 

lect same, and to pay to the proper officer in each of such dis¬ 
tricts the proportion of such tax to which it is entitled under the 
provisions of this act. The said county treasurer shall have the 
same powers to enforce the collection and payment of said tax as 
are possessed by the officers now charged by law with the collection 
of taxes, and the said county treasurer shall be entitled to a com¬ 
mission of one per centum for collecting and paying out said 
moneys, which commission shall be deducted from the gross 
amount of said tax before the same distributed. In issuing their 
warrants to the collectors of taxes, the board of supervisors shall 
omit therefrom assessments of and taxes upon the shares of stock 
of banks and banking associations. All assessments of the shares 
of stock of banks and banking associations made on or after Jan- 
uary first, nineteen hundred and one, and prior to the passage of 
this act, shall be null and void, and new assessments thereof shall 
be made agreeably to the provisions of this act. Provided, that, 
in the city of New York the statement of the bank assessment 
and tax herein provided for shall be made by the board of tax 
commissioners of said city, on or before the fifteenth day of De¬ 
cember in each year, and by them forthwith mailed to the respect¬ 
ive banks and banking associations located in said city, and a 
certified copy thereof sent to the receiver of taxes of said city. 
The tax shall be paid by the respective banks in said city to the 
said receiver of taxes on or before the thirty-first day of Decem¬ 
ber in said year, and said tax shall be collected by the said re¬ 
ceiver of taxes and shall be by him paid into the treasury of said 
city to the credit of the general fund thereof. This act is not to 
bo construed as an exemption of the real estate of banks or bank¬ 
ing associations from taxation. 

Tax Law, § 24, as amended by Laws 1901, chap. 550; Laws 1902, chap. 

120; Laws 1903, chap. 267. 

Prior to the amendment of 1901 the assessed value of the real estate was 
to be deducted (Jenkins v. Neff, 163 N. Y. 320), but by the amendment of 
1901 an entirely new scheme was adopted, as the assessing of bank shows. 
Now. the assessing officers when asc-ertaining the value of the corporate 
properties are required to include the real estate owned by the corporation. 

In re First N. Bk. of Ossining, 182 N. Y. 460. 

Warrant or Order to County Treasurer for Collecting Bank Tax. 

(Tax Law, § 24.) 

To the County Treasurer of . county: 

Pursuant to the authority conferred by section 24 of the Tax Law, as 
amended by Law 1901, chap. 559, and Law 1903, chap. 267, the board of 

supervisors of the county of . hereby orders and directs that 

there be collected by you of the banks and banking associations located in 




116, 117 


COKPOEATTOAT TAX. 


Ch. 


Individual banker, notice of assessment. 

the several towns, villages and cities in the county of . tke 

amount of tax levied by this board upon such banks and banking associations,, 
and that such sums when so collected be paid by you, less your commission 
of one per centum to be deducted for collecting and paying out such moneys, 

to the proper officers in the several tax districts of the county of. 

The number of share- of bank stock assessable in each town, city, village 
and school district, the assessable value of such shares, the amount of taxes 
levied upon each bank and banking association therein, the tax rate of 

each of such tax districts for the year ., and the proportion of the 

tax to which each of such tax districts is entitled under the provisions of 
such section 24 of the Tax Law as amended, will appear from the following 
statement: 


Town of. 

No. of 

Assessable 

Amount 

Bank: 

shares. 

value. 

of tax. 

Wilbur National Bank . 

. 3,000 

$450,000 

$4,500 


Tax rate for town of.005 

Tax rate for village of.01 

Tax rate for school district No.. town of.005 


Total tax rate .02 


There shall be paid to the town of. $1,125 

to the village of. 2,250 

to school district No. 11 of the town of... 1,125 


(Insert other towns in the same manner.) 

For the payment of the above sums to the proper officers of such tax dis¬ 
tricts this shall be your sufficient warrant. 

Signed Board of Supervisors of . county. 

Chairman, 

Clerk. 


§ 116. Individual banker, how assessed. —Every individual 
banker before the fifteenth day of June under oath to the assessors 
of the tax district in which any of the capital invested in such 
banking business is taxable, the amount of capital invested in 
such banking business in such tax district on the first day of June 
preceding. Such capital shall be assessed as personal property to 

the banker in whose name such business is carried on. 

Tax Law, § 


§ 117. Notice of assessment to bank or banking association.— 

The assessors of every tax district shall within ten days after 
they have completed the assesspaent of the stock of a bank or bank¬ 
ing association, give written notice to such bank or banking asso¬ 
ciation of such assessment of the shares of its respective share¬ 
holders and no personal or other notice to such shareholders of 
such assessment is required. 

Tax Law, § 26; 3 R. S. 3099. 


114 



















Ch. V. 


COEPORATION TAX. 

Reports of corporations. 


§ ns 


FORM OF NOTICE.— 

To the . bank: 

In pursuance of section 26 of the Tax Law, you are hereby notified that 
the shareholders of your bank are assessed on the assessment-rolls for the 

.of., at the several amounts set opposite their respective 

names, as follows: 

Amount 

Name. No. of shares, assessed. 

John Jones. 100 $5000 

Richard Richardson. 30 1500 

(and so on). 

Dated at.. N. Y., this.day of.190. 


Assessors. 

§ 118. Reports of corporations.—The president or other proper 
officer of every moneyed or stock corporation deriving an income 
or profit from its capital or otherwise shall, on or before June 
fifteenth, deliver to one of the assessors of the tax district in which 
the company is liable to he taxed and, if such tax district is in a 
county embracing a portion of the forest preserve, to the comp¬ 
troller of the State, a written statement specifying: 

1. The real property, if any, owned by such company, the tax 
district in which the same is situated and, unless a railroad cor¬ 
poration, the sums actually paid therefor. 

2. The capital stock actually paid in and secured to be paid 
in exception therefrom the sums paid for real property and the 
amount of such capital stock held by the State and by any incor¬ 
porated literary or charitable institution; and 

3. The tax district in which the principal office of the company 
is situated, or in case it has no principal office, the tax district in 
which its operations are carried on. 

Such statement shall be verified by the officer making the same 
to the effect that it is in all respects just and true. If such state¬ 
ment is not made within twenty days after the fifteenth day of 
June, or is insufficient, evasive or defective, the assessors may com¬ 
pel the corporation to make a proper statement by mandamus. 

Tax Law, § 27. 

When the corporation does not deliver the statement above required the 
assessors may ascertain by the best means available the value of the capital 
and surplus of the corporation to be the sum stated in the assessment roll 
and a corporation which fails to appear on grievance day or institute 
certiorari proceeding to review as provided by Tax Law, § 250, will not there¬ 
after be permitted to question the assessment as made. 

In re Adler Bros. Co., 76 A. D. 571, aff’d 174 N. Y. 287; People v. 

Com’rs, etc., 99 N. Y. 254. 


115 













§§ 119, 120 COKPOEATION TAX. Ch. v. 

Penalty for omission; corporations, how assessed. 

When such corporation furnishes a full and complete statement of its 
assets and liabilities together with a balance sheet supporting such statement 
in absence of other evidence the assessors are bound to make such statement 
a basis for their assessment against such corporation. 

People V. Feitner, 41 A. D. 571. 

§ 119. Penalty for omission to make statement.—In case of 
neglect to furnish such statements within thirty days after the 
time above provided, the company so neglecting shall forfeit to 
the people of this State for each statement so omitted to be fur¬ 
nished, the sum of two hundred and fifty dollars, and it shall be 
the duty of the attorney-general to prosecute for such penalty upon 
information which shall be furnished him by the comptroller. 
Upon such statement being furnished and the costs of the suit 
being paid, the comptroller, if he shall be satisfied that such omis¬ 
sion was not willful, may, in his discretion, discontinue such suit. 

Tax Law, § 28. 

§ 120. Corporations, how assessed.—The assessors shall assess 
corporations liable to taxation in their respective tax districts 
upon their assessment rolls in the following manner: 

1. In the first column the name of each corporation, and under 
its name the amount of its capital stock paid in and secured to be 
paid in; the amount paid by it for real property then owned by it 
wUerever situated; the amount of all surplus profits or reserve 
funds exceeding ten per centum of their capital, after deducting 
therefrom the amount of said real property and the amount of its 
stock, if any, belonging to the state and to incorporated literary 
and charitable institutions. 

2. In the second column the quantity of real property except 
special franchises owned by such corporation and situated within 
their tax district. 

3. In the third column the actual value of such real property, 
except special franchises. 

4. In the fourth column the amount of the capital stock paid in 
and secured to be paid in and of all such surplus profits or reserve 
funds as aforesaid, after deducting the sums paid out for all the 
real estate of the company, wherever the same may be situated, 
and then belonging to it, and the amount of stock, if any, belong¬ 
ing to the people of the state and to incorporated literary and 
charitable institutions. 

5. In the fifth column the value of any special franchise owned 
by it as fixed by the state board of tax commissioners. 

116 


Cu. V. CORPOKATION TAX. 


^ 121 


Assessors to apportion valuation between school districts. 

Tax Law, § 31, as am’d by chap. 712, Laws 1899, took effect October 1, 
1899. 

The assessment of railroads should be limited to the cost of re-production of 
that portion which is in the town. 

People V. D. L. & W., 152 N. Y. 490. 

It must be borne in mind that all the assessors have to deal with is the 
real estate of the company in their town. They have nothing to do with the 
personal property which is assessed at the place where the principal office 
of the corporation is. They have nothing to do with the value of the fran¬ 
chises of the corporation since they are now taxed under chapter 301, Laws 
of 1881, § 3. 

Where assessors have jurisdiction over all the property of the corporation 
either in the state, whether it is real estate, capital stock or franchises, they 
may deal with every element of value that constitutes the property of the 
corporation or enters into its earning or producing capacity, but in most 
cases in this state the assessors have jurisdiction only over a part of the cor¬ 
porate property, that is, the real estate, and in making the assessment of 
the real estate they should make such assessment without regard to the earn¬ 
ings of the corporation as the earnings include earnings of the personal prop¬ 
erty as well as the real estate and includes the use of franchises and the 
profits of operation may in many cases be attributed to the skill or ability of 
thf management. 

The cost of reproducing the miles of road through the town or tax district 
is the just and reasonable rule of valuation. There is no reason for as.sessing 
the property at a greater sum than the cost of replacement, that is, construct 
the roadbed, put down the ties and rails and erect the buildings and other 
structures all new. The assessors are not bound by the estimate of the cost 
of reproduction given by the railroad or its agents, they may inquire into 
that question themselves and in their own way. On the other hand they have 
no right to disregard uncontradicted proof. 

People V. Clapp, 152 N. Y. 490, 492, 493, 494. 

As to capital stock, see § 1342. 

As to special franchises, see § 1341. 

§ 121. Assessors to apportion valuation of railroad, telegraph, 
telephone, or pipe-line companies between school districts.—The as¬ 
sessors of each town in which a railroad, telegraph, telephone or 
pipe-line company is assessed upon property lying in more than 
one school district therein, shall within fifteen days after the 
final completion of the roll, apportion the assessed valuation of 
the property of each such corporation among such school dis¬ 
tricts. Such apportionment shall he signed by the assessors or 
a majority of them, and be filed with the town clerk within five 
days thereafter, and thereupon the valuation so fixed shall become 
the valuation of such property in such school district for the pur¬ 
pose of taxation. In case of failure of the assessors to act, the 
supervisor of the town shall make such apportionment on request 
of either of the trustees of any school district or of the corporation 
assessed. The town clerk shall furnish the trustees a certified 
statement of the valuations apportioned to their respective dis- 

117 


§ 132 


COEPOEATION TAX. 

Franchise tax. 


Ch. V. 


tricts. In case of any alteration in any school district affecting 
the valuation of such property, the officer making the same shall 
fix and determine the valuations in the districts affected for the 
current year. 

Tax Law, § 39. 

§ 122. Franchise tax on corporations.—For the privilege of 
doing business or exercising its corporate franchises in this state 
every corporation, joint-stock company or association, doing busi¬ 
ness in this state, shall pay to the state treasurer annually, in 

advance, an annual tax to be computed upon the basis of the 

amount of its capital stock, employed during the preceding year 
within this state, and upon each dollar of such amount. The 
measure of the amount of capital stock employed in this state 

shall he such a portion of the issued capital stock as the gross 

assets employed in any business within this state hear to the gross 
assets wherever employed in business. For purposes of taxation, 
the capital of a corporation invested in the stock of another cor¬ 
poration shall he deemed to be assets located where the physical 
property represented by such stock is located. If the dividends 
upon the capital stock amount to six, or more than six per centum 
upon the par value of the capital stock, during any year ending 
with the thirty-first day of October, the tax shall he at the rate 
of one-quarter of a mill for each one per centum of dividends 
made or declared upon the par value of the capital stock during 
said year. If such dividend or dividends amount to less than six 
per centum on the par value of the capital stock, and 

(1) The assets do not exceed the liabilities, exclusive of capital 
stock, or 

(2) The average price at which such stock sold during said 
year, did not equal or exceed its par value, or 

(3) If no dividend was declared, 

Then each dollars of the amount of capital stock employed in 
this state, determined as hereinbefore provided, shall be taxed at 
the rate of three-fourths of one mill. If such dividend or divi¬ 
dends amount to less than six per centum on the par value.of the 
capital stock, and 

(1) The assets exceed the liabilities, exclusive of capital stock, 
by an amount equal to or greater than the par value of the capital 
Btock, or 


118 


iCa. V. 


CORPORATION TAX. 

Corporations exempt. 


§ 123 


(2) The average price at which such stock sold during said 
year is equal to or greater than the par value, 

Then the amount of capital stock, determined as hereinbefore 
provided to be employed in this state, shall be taxed at the rate 
of one and one-half mills on each dollar of the valuation of the 
capital stock employed in this state, but such valuation shall not 
he less than 

(1) The par value of such stock, 

(2) The difference between the assets and liabilities, exclusive 
.of capital stock, 

(3) The average price at which such stock sold during said 
year. 

If such corporation, joint-stock company or association shall 
have more than one kind of capital stock, and upon one of such 
kinds of stock a dividend or dividends amounting to six, or more 
than six per centum upon the par value thereof, has been made or 
declared, and upon the other no dividend has been made or de¬ 
clared, or the dividend or dividends made or declared thereon 
amount to less than six per centum upon the par value there¬ 
of, then the tax shall be at the rate of one-quarter of a mill for each 
'One per centum of dividends made or declared upon the capital 
stock upon the par value of which the dividend or dividends made 
or declared amount to six or more than six per centum, and in 
addition thereto a tax shall be charged upon the capital stock. 

(1) Upon which no dividend was made or declared, or 

(2) Upon which the dividend or dividends made or declared 
did not amount to six per centum on the par value. 

At the rate as hereinbefore provided for the taxation of capital 
stock upon which no dividend was made or declared, or upon 
which the dividend or dividends made or declared did not amount 
to six per centum on the par value. 

Tax Law, § 182, as am’d by Laws 1901, chap. 558, and Laws 1906, chap. 

474. 

In determining the corporation franchise tax under sections 182 and 190 of 
the Tax Law the actual and not the par value of the capital stock employed 
in this state must be taken as the basis of computation. 

People V. Knight, 173 N. Y. 255. 

§ 123. Certain corporations exempt from tax on capital stock.— 
Banks, saving banks, institutions for savings, title guaranty, in¬ 
surance or surety corporations, every trust company incorporated, 
organized or formed, under, by or pursuant to a law of this state, 

119 


§124 COKPOKATIOX TAX. Ch. v. 

Additional tax on transportation companies. 

and any company authorized to do a trust company business^ 
solely or in connection with any other business, under a general 
or special law of this state, laundry corporations, manufacturing 
corporations to the extent only of the capital actually employed 
in this state in manufacturing, and in the sale of the product of 
such manufacturing, mining corporations wholly engaged in min¬ 
ing ores within this state, agricultural and horticultural societies 
or associations, and corporations, joint-stock companies or as¬ 
sociations owning or operating elevated railroads or. surface rail¬ 
roads not operated by steam, or formed for supplying water or 
gas for electric or steam heating, lighting or power purposes, and 
liable to a tax under sections one hundred and eighty-five and one 
hundred and eighty-six of this chapter, shall be exempt from the 
payment of the taxes prescribed by section one hundred and 
eighty-two of this chapter. But such a laundrying* manufactur¬ 
ing or mining corporation shall not be exempted from the payment 
of such tax, unless at least forty per centum of the capital stock 
of such corporation is invested in property in this state and used 
by it in its laundrying*, manufacturing or mining business in 
this state. 

Tax Law, § 183, as am’d by Laws 1901, chap. 558, and Laws 1906, chap. 

474. 

§ 124. Additional franchise tax on transportation and trans¬ 
mission corporations and associations. —Every corporation and joint- 
stock association formed for steam surface railroad, canal, steam¬ 
boat, ferry, express, navigation, pipe-line, transfer, baggage ex¬ 
press, telegraph, telephone, palace car or sleeping car purposes, 
and all other transportation corporations not liable to taxes under 
sections/)ne hundred and eighty-five or one hundred and eighty- 
six of this chapter shall pay for the privilege of exercising its 
corporate franchises or carrying on its business in such corporate 
or organized capacity in this state, an annual excise tax or license 
fee which shall be equal to five-tenths of one per centum upon its 
gross earnings within the state, which shall include its gross earn¬ 
ings from its transportation or transmission business originating 
and terminating within this state, but shall not include earnings 
derived from business of an interstate character. All settlement 
for such taxes heretofore based by the comptroller upon gi-oss earn¬ 
ings, excluding earnings from interstate business, have been ratified 
and confirmed, except that the accounts for taxation under .section 

120 


Ch. V. 


COKPOKATION TAX. 


§§ 125-127; 


Franchise tax. 

six of chapter three hundred and sixty-one of the laws of eighteen 
hundred and eighty-one, for the years eighteen hundred and 
ninety-two and eighteen hundred and ninety-three, shall be settled 
and adjusted by the comptroller by excluding the earnings of an 
interstate character as provided by this section. 

Tax Law, § 184. 

§ 125. Franchise tax on elevated or surface railroads not oper¬ 
ated by steam. —Every corporation, joint-stock company or associa- 
ation owning or operating any elevated railroad or surface rail¬ 
road not operated by steam shall pay to the state for the privilege 
of exercising its corporate franchise or carrying on its business 
in such corporate or organized capacity within this state, an 
annual tax which shall be one per centum upon its gross earnings 
from all sources within this state, and three per centum upon the 
amount of dividends declared or paid in excess of four per centum 
upon the actual amount of paid-up capital employed by such 
corporation, joint-stock company or association. Any such rail¬ 
road corporation whose property is leased to another railroad cor¬ 
poration shall only be required under this section to pay a tax of 
three per centum upon the dividends declared and paid in ex¬ 
cess of four per centum upon the amount of its capital stock. 

Tax Law, § 185; 3 R. S. 3136, as am’d by Laws 1906, chap. 474, in effect 
Oct. 31, 1906. 

§ 126. Franchise tax on water-works companies, gas companies, 
electric or steam heating, lighting or power companies. —Every cor¬ 
poration, joint-stock company or association formed for supplying 
water or gas, or for electric or steam heating, lighting or power 
purposes, shall pay to the state for the privilege of exercising its 
corporate franchises or carrying on its business in such corporate 
or organized capacity in this state, an annual tax which shall 
be five-tenths of one per centum upon its gross earnings from all 
sources within this state, and three per centum upon the amount 
of dividends declared or paid in excess of four per centum upon 
the actual amount of paid-up capital employed by such corpora¬ 
tion, joint-stock company or association. 

Tax Law, § 186. 

§ 127. Franchise tax on insurance corporations. —An annual 
state tax for the privileges of exercising corporate franchises or 
for carrying on business in their corporate or organized capacity 

121 




COitPOEATlOX TAX. 


Cn. V. 


Franchise tax. 

within this state equal to one per centum on the gross amount of 
premiums received during the preceding calendar year for busi¬ 
ness done at any time in this state, which gross amount of prem¬ 
iums shall include all premiums received during such preceding 
calendar year on all policies, certificates, renewals, policies sub¬ 
sequently cancelled, insurance and re-insurance during such pre¬ 
ceding calendar year, and all premiums that are received during 
such preceding calendar year on all policies, certificates, renewals, 
policies subsequently cancelled, insurance and reinsurance exe¬ 
cuted, issued or delivered in all years prior to such preceding 
calendar year, whether such premiums were in the form of money, 
notes, credits, or any other substitute for money, shall be paid 
annually into the treasury of the state, in the year nineteen hun¬ 
dred and five on or before July first, and in all subsequent years, 
on or before the first day of June by the following corporations: 

1. Every domestic insurance corporation, incorporated, organ¬ 
ized or formed under, by or pursuant to a general or special law; 

2. Every insurance corporation, incorporated, organized or 
formed under, by, or pursuant to the laws of any other state of 
the United States, and doing business in this state, except a cor¬ 
poration doing a fire insurance business or a marine insurance 
business; 

o. Every insurance corporation, incorporated, organized or 
formed under, by, or pursuant to the laws of any state without 
the United States, or for any foreign country, except such a cor¬ 
poration doing a life, health or casualty insurance business, and 
doing business in this state; but the tax on gross premiums of a 
corporation so incorporated, organized or formed and doing a fire 
or marine insurance business within the state shall be equal to 
five-tenths of one per centum. This section does not apply to a 
fraternal beneficiary society, order or association, a corporation 
for the insurance of domestic animals, a town or county co-oper¬ 
ative insurance corporation, nor to any corporation subject to the 
supervision of or required by or in pursuance of law to report to 
the superintendent of banks; but this section does apply to an 
individual, or partnership, or association of underwriters known 
as Lloyds in so far as corporations doing the same kind of in¬ 
surance business are subject to its provisions. The taxes imposed 
by this section shall be in addition to all other fees, licenses or 
taxes imposed by this or any other law, except that in assessing 

122 


Ch.v. COKPOltATlON TAX. §§ 128-130 

Franchise tax. 

taxes under the reciprocal provisions of section thirty-three of 
cliapter thirty-eight of the general laws, credit shall be allowed for 
any taxes paid under this section. The term insurance corpora¬ 
tions as used in this article, shall include a corporation, associa¬ 
tion, joint stock company or association, person, society, aggrega¬ 
tion or co-partnership by whatever name known doing an insurance 
business in this state. 

Insurance corporations.—Every insurance corporation liable to 
pay a tax under section one hundred and eighty-seven of 
this chapter, shall, on or before March first in eacli year, 
except in the year nineteen hundred and five and on or before the 
first of April in that year^ make a written report to the comp¬ 
troller of its condition at the close of its business on December 
thirty-first preceding stating the gross amount of all premiums, 
referred to in section one hundred and eighty-seven of this chap¬ 
ter, received during the preceding calendar year on business done 
thereby this state during the year ending with such day and at all 
times prior thereto, whether the premiums were in money or in 
the form of notes, credits or other substitutes for money. 

Tax Law, § 187, as am’d by Laws 1905, chap. 94. 

§ 128. Franchise tax on trust companies.—Every trust com¬ 
pany incorporated, organized or formed under, by or pursuant 
to a law of this state, and any company authorized to do a trust 
company business solely or in connection with any other business, 
under a general or special law of this state, shall pay to the state 
annually for the privilege of exercising its corporate franchise or 
carrying on its business in such corporate or organized capacity, 
an annual tax which shall be equal to one per centum on the 
amount of its capital stock, surplus and undivided profits. 

Tax Law, § 187a, added by Laws 1901, chap. 132. 

§ 129. Franchise tax on savings banks.—Every savings bank 
incorporated, organized or formed under, by or pursuant to a law 
of this state, shall pay to the state annually for the privilege of 
exercising its corporate franchise or carrying on its business in 
such corporate or organized capacity, an annual tax which shall be 
equal to one per centum on the par value of its surplus, and un¬ 
divided earnings. 

Tax Law, § 187b, added by Laws 1901, chap. 117. 

§ 130. Tax upon foreign bankers.—Every foreign banker do 

123 


§ 131 


COEPOEATION TAX. 


Ch. V. 


Exemption from other taxation. 

ing a business in this state, shall annually pay to the treasurer a 
tax of five per centum on the amount of interest or compensation 
of any kind earned and collected by him on money loaned used 
or employed in this state by such banker. The term, doing a 
banking business, as used in this section, means doing such busi¬ 
ness as a corporation may be created to do under article two of 
the banking law, or doing any business which a corporation is 
authorized by such article to do. The term, foreign banker doing 
a banking business in this state, as used in this section, includes: 

1. Every foreign corporation doing a banking business in this 
state, except a national bank. 

2. Every unincorporated company, partnership or association 
of two or more individuals, organized under or pursuant to the 
laws of another state or country, doing a banking business in this 
state. 

3. Every other unincorporated company, partnership, or asso¬ 
ciation, of two or more individuals, doing a banking business in 
this state, if the members thereof, owning more than a majority 
interest therein, or entitled to more than one-half of the profits 
thereof, or who would, if it were dissolved, be entitled to more 
than one-half of the net assets thereof, are not residents of this 
state. 

4. Every nonresident of this state, doing a banking business in 
this state, in his own name and right only. 

Tax Law, § 188, as am’d by chap. 500, Laws 1900. 

§ 131. Exemptions from other state taxation.—The personal 
property of every corporation, company, association or partner¬ 
ship, taxable under this article, other than for an organization 
tax, shall be exempt from assessment and taxation upon its per¬ 
sonal property for state purposes, and the personal property of 
every corporation taxable under section one hundred and eighty- 
seven-a of this article, other than for an organization tax, and 
as provided in chapter thirty-seven of the general laws, shall be 
exempt from assessment and taxation for all other purposes, if 
all taxes due and payable under this article have been paid thereby. 
The personal property of a private or individual banker, actually 
employed in his business as such banker, shall be exempt from 
taxation for state purposes, if such private or individual banker 
shall have paid all taxes due and payable under this article. Such 


124 


Ch. V. 


CORPORATION TAX. 


§ 132 


County clerks to furnish data. 

corporation and private or individual banker shall in no other 
respect be relieved from assessment and taxation by reason of 
the provisions of this article. The owner and holder of stock 
ill an incorporated trust company liable to taxation under the 
provisions of this act shall not be taxed as an individual for such 
stock. 

Tax Law, § 202, as am’d by Laws 1901, chap. 132; Laws 1902, chap. 172. 

Corporations are entitled to same exemptions of property for taxation as 
individuals. 

People V. Comrs,, 23 N. Y. 192. 

§ 132. County Clerks to furnish data respecting corporations.— 

Jletween the first and fifteenth days of June in the year nine¬ 
teen hundred and six, the county clerk in each county of the 
state, excepting counties containing a city of the second class and 
counties wholly situate within the corporate limits of a city, shall 
prepare from the records in his office and mail to each of the 
town clerks in his said county, a certified statement containing 
the names of every stock corporation, incorporated within the 
five years next preceding the first day of June, nineteen hundred 
and six, whose principal business office or chief place of business 
is designated in its certificate of incorporation as being in such 
town or in any village or hamlet therein, together with the fact 
of such designation and the names and addresses of the directors 
of each such corporation so far as said county clerk can discover 
the same from the certificate of incorporation or from the latest 
certificate of election of directors of such corporation filed in his 
office. Annually thereafter, between the first and fifteenth days 
of June, said county clerk shall furnish to such town clerks the 
several statements aforesaid containing the above facts with ref¬ 
erence to stock corporations whose certificates of incorporation 
have been filed with him since his last preceding annual statements 
to said several tovm clerks. Each town clerk receiving such 
statement shall forthwith file the same in his office and mail a 
notice of such filing to each of the assessors of his town. 

Tax Law, § 28a, added by Laws 1906, chap. 425. 


125 


CHAPTER SIX. 


FENCE VIEWEKS, ETC. 


§133. Fence viewers and other duties 
of assessors. 

§134. Apportionment of division 
fence. 

§135. When lands may lie open. 

§136. Division fences on change of 
title. 

§137. Settlement of disputes. 

§138. Powers of fence viewers. 

§139. Neglect to make or repair di¬ 
vision fence. 

§140. Fence destroyed by accident. 

§141. Damages for insufficient fence. 

§142. Damages for omitting to build 
fence. 

§143. Use of barbed wire in the con¬ 
struction of division fences. 

§144. Strays and beasts doing, dam¬ 
age. 

§145. Notice to town clerk. 

§146. Impounding beasts. 

§147. Notice to owner. 

§148. Charges for notice. 

§149. Fees of fence viewers. 

§150. Form of certificate. 

§151. When lien may be foreclosed. 

§152. Notice of sale by fence view¬ 
ers. 

§153. Proceeds of sale. 

§154. Notice to owner of fence view¬ 
ers’ meeting. 

§155. Duties of fence viewers. 

§156. Foreclosure of lien by action. 

§157. Duty and fees of pound mas¬ 
ters. 

§158. Surplus moneys. 


§159. Villages and cities deemed' 
towns. 

§160. Damages for inanimate goods. 

§161. Penalty for conversion of float¬ 
ing lumber. 

§162. Recovery of wrecked property. 

§163. Powers and duties of sheriffs,, 
coroners and wreck masters. 

§164. Sale of wreck. 

§165. Delivery of wreck or proceeds 
to claimant. 

§166. Claimant’s undertaking. 

§167. When owner may sue. 

§168. Claim for salvage. 

§169. Duties of wreck masters. 

§170. Detention of wreck. 

§171. Appointment of apprai.sers. 

§172. Sale and disposition of prop¬ 
erty. 

§173. Publication of notices of sales. 

§174. Publication of notices of 
wrecked property. 

§175. Appointment of wreck masters., 

§176. Keeping cattle distrained, etc. 

§177. Fence viewers to appraise dam¬ 
ages. 

§178. Certifying same — determining 
sufficiency of fence. 

§179. Putting beasts in pound, etc. 

§180. Sale of beasts, etc. 

§181. Proceeds of sale. 

§182. Keeping inanimate goods. 

§183. Appraising damages. 

§184. Statistics of insane. 

§185. Examination of assessment 
rolls and poll lists. 

§186. Intimidating an assessor. 


§ 133. Fence viewers, who are.— Tlie fence viewers in towns 
are the assessors and commissioners of highways. 

Town Law, § 21; 3 R. S. 3206. 

For certain purposes hereinafter enumerated the fence viewers in villages, 
are the trustees of the village, and in cities the aldermen of the city. 

Town Law, § 134; 3 R. S. 3227. See § 445. 

§ 134. Apportionment of division fence.—Each owner of two 
adjoining tracts of land, except when they otherwise agree, shall 
make and maintain a just and equitable portion of the division 

126 


Cii. VI. 


FENCE VIEWEES, ETC. 

Apportionment of division fence. 


134 


fence between sncli lands, unless one of such owmers shall choose 
to let his lands lie open to the use of all animals which may be 
lawfully upon the other’s lands, and does not permit any animals 
lawfully upon his premises to go upon lands so lying open. When, 
the adjoining lands shall border upon any of the navigable lakes, 
streams or rivers of the State, the owners of the lands shall make 
and maintain the division fence between them down to the line 
of low-water mark, in such lakes, streams, or rivers, except those 
lands which overflow annually so as to be so submerged with water- 
that no permanent fence can be kept thereon, and known as low 
flat lands, and when adjoining lands shall be bounded by a line 
between the banks of streams of water not navigable, and the 
owners or occupants thereof cannot agree upon the manner in 
which the division fence between them shall be maintained, the 
fence viewers of the town shall direct upon which bank of the 
stream, and where the division fence shall be located, and the por¬ 
tion to be kept and maintained by each adjoining owner. 

Town Law, § 100, as am’d by Laws 1892, chap. 92; 3 R. S. 3221. 

The statute applies to cases where lands have been but partially fenced,, 
as well as to those in which the owner chooses to let his land lie altogether 
open. 

Chrysler v. Westfall, 41 Barb. 159. 

One occupying the land as tenant at will or suflFeranee is entitled to the 
benefit of the statute. The statute is for the benefit of occupants without re¬ 
spect to the particular estate enjoyed. Such occupant may maintain an 
action for expenses of repairing, etc. 

Bronk v. Becker, 17 Wend 320. 

The duty of each owner to make and keep his part of the fence carries 
with it the right of such necessary occupation on the other side as is for the 
time being necessary for the purpose. 

Carpenter v. Halsey, GO Barb. 45; aflfd., 57 N. Y. 657. 

The rule requiring each party to build a just and equal portion of the fence- 
does not necessarily mean one-half of it, but an equal portion with reference 
to costs of building and maintaining. 

People V. Dewey, 1 Hun, 259. 

No one but an adjoining owner or possessor has any interest in another’s 
duty or obligation to build or maintain a division fence, though omission 
to do so results in injury to a third person or his property. No cause of 
action exists in favor of such third person. 

Stafford v. Ingersoll, 3 Hill, 38; Ryan v. R. S. R. R., 9 How. 453. 

When a person chooses to let his land “ lie open to a public common,” he 
must do what amounts to a license to the people of the town to go upon it 
and allow their cattle to feed upon it without being trespassers until he revokes 
such license or pays the expense of building his just proportion of the fence, 
and before he can claim that he has chosen to let his land lie open to- 
a public common he must give adjoining owners or fence viewers notice of that 

127 


§ 135 FENCE VIEWEKS, ETC. Ch. vi. 

When lands may lie open. 

fact when called upon to build his part of the fence, else he is liable to the ad¬ 
joining owner for the expense of building his proportion. 

Perkins v. Perkins, 44 Barb. 134. 

The Railroad Law provides that a sufficient post and wire fence of re¬ 
quisite height sliall be deemed a lawful fence but barbed wire shall not be 
used in its construction. This applies to the fences along the railroad, to 
be build by the railroad. 

Railroad Law, § 32, as am’d by chap. 67G, Laws 1892; 3 R. S. 2534, 

The statutes contemplate the building and maintaining of partition fences 
by both parties in just proportion. Before a division of the fence and an 
assignment of a distinct portion to each party to build or maintain, either 
by fence viewers or otherwise, the duty of maintaining every portion of the 
fence rests equally upon both parties and either party can allege neglect on 
the part of the other. After a division or assignment by the fence viewers 
then the owner is only required to care for that portion which is assigned to 

12 Am. & Eng. Ency. of Law, 1053, 2nd ed. 

Though the statute provides the manner in which the fences shall be built, 
yet the parties may waive the statute and build according "to agreement. 

12 Am. & Eng, Ency. of Law, 1048, 2nd ed. 

The statutes require partition fences between such lands only as are in¬ 
closed, occupied or improved and only where such occupation or improvement 
extends up to the line between the adjacent lands. 

12 Am. & Eng. Ency. of La'v, 1050, 2nd ed. 

Partition fences as contemplated by the statutes must be built upon the line 
between tlie adjoining owners, not wholly upon the land of one and parallel 
to the dividing line. 

Crooked, Virginia or worm fences have been held to be within these re¬ 
quirements, the center of the line of rails being considered the line of the 
fence and the dividing line between the adjoining lands. 

12 x\m. & Eng. Ency. of Law, 1052, 2nd ed. 

§ 135. When lands may lie open. —When the owner of any 
lands shall choose to let them lie open, he shall serve upon the 
owners of the adjoining lands a written notice to that effect, and 
thereafter the owners of such adjoining lands shall not he liable 
in any action or proceedings for any damages done by animals 
lawfully upon their premises going upon the lands so lying open 
or upon any other lands of the owner thereof through such lands 
so lying open. The owner of any lands so lying open may have 
the same inclosed, by giving written notice to that effect to the 
owners or occupants of the adjoining lands, and shall refund to 
such ovmers or occupants a just proportion of the value of any 
division fence made and maintained by them, or if no fence has 
been so made or maintained upon the line or any part of it, he 

shall build and maintain his proportion of such division fence. 

Town Law, § 101; 3 R. S. 3221. See forms below. 

This notice must be given, otherwise he will be liable to the adjoining 
owner for the expense of building his proportion of the division fence. 

Perkins v. Perkins, 44 Barb. 134. 

128 


€h. VI. 


FENCE VIEWEES, ETC. 

■ Division fences. 


136 


The fact that an owner has never fenced his land and has only used it 
for a sugar bush and as a wood and timber lot, will not establish that he 
has elected to let the same lie open as a public common. 

Perkins v. Perkins, 44 Barb. 134. 

A division line fence is not legally required to be built of any particular 
lieight or size or of any particular materials or particular size; but it must 
l)e so built as to size, height, character and kind of materials that it will be 
proper and suitable for all the purposes of such fence and will be reasonably 
safe and not necessarily cause injury to the property or animals of the ad¬ 
joining owner. 

Rowland v. Baird, 18 Abb. N. C. 256. 

The plaintiff removed a portion of the line fence between him and defend¬ 
ants and notified defendants that he had done so and to remove his cattle, 
which defendant did not do, but shortly after removed the remainder of the 
Tence. Under such circumstances the defendant was liable for damage done 
>by his cattle to plaintiff’s fields after the fence was removed. 

Van Slyck v. Snell, G Lans 299. 

Where one owner chooses to let his land or part of it lie in common he may 
do so and be relieved of the obligation to contribute to the partition fence 
■except as to so much of it, if any, as he has occasion for. 

12 Am. & Eng. Ency. of Law, 1051, 2nd ed. 

Though the land has been inclosed and improved and an assignment has 
been made of portions of a partition fence, the owner may yet elect to lay 
his land or part of it in common, in which case the owner may have a new 
■division of tlie fence along the land not laid in common. 

12 Am. & Eng. Ency. of Law, 1051, 2nd ed. 

NOTICE BY OWNER OF LANDS TO ADJOINING OWNER THAT HE DE¬ 
SIRES TO HAVE THEM LIE OPEN. 


To E. D. 

You are hereby notified, pursuant to statute, that I choose to let the lands 

owned (and occupied) by me, in the town of ., in the county 

,of .. adjoining your lands, lie open and unfenced. 

Dated .. 190.. 

Yours, etc., A. B. 


NOTICE BY OWNER OF LANDS TO ADJOINING OWNER THAT HE DE¬ 
SIRES TO HAVE HIS LANDS LYING OPEN, INCLOSED. 


You are hereby notified that I intend to have the lands owned (and occu¬ 
pied) by me, in the town of .. in the county of .. 

adjoining your lands, and now lying open, inclosed, and that I will refund to 
you a just proportion of the value of the division fence made and maintained 
by you between said lots (or, will build and maintain my proportion of a 
division fence between said lots). 


Dated 


190.. 

Yours, etc.. 


A. B. 


§ 136. Division fences on change of title. —Whenever a sub¬ 
division, or new apportionment of any division fence become 
necessary by reason of transfer of the title of either of the ad¬ 
joining owners to the whole or any portion of the adjoining lands, 
by conveyance, devise or descent, such subdivision or new appor¬ 
tionment shall thereupon be made by the adjoining owners affected 

129 


9 








§ 137 


FENCE VIEWEES, ETC. 

Settlement of disputes. 


Ch. VI, 


thereby; and either adjoining owner shall refund to the other a 
just proportion of the value at the time of such transfer of title^ 
of any division fence that shall theretofore have been made and 
maintained by such other adjoining owner, or the person from 
whom he derived his title, or he shall build his proportion of such 
division fence. The value of any fence, and the proportion 
thereof to be paid by any person, and the proportion to be built 
by him, shall be determined by any two of the fence viewers of 

the town, in case of disagreement. 

Town Law, § 102; 3 R. S. 3222. 

See form below. 

DECISION OF FENCE VIEWERS UPON SUBDIVISION OR NEW APPOR¬ 
TIONMENT OF DIVISION FENCE, BY REASON OF 
TRANSFER OF TITLE. 

County of 
Town of. . 

Whereas, A. B. and C. B. have become owners of adjoining lots, situated 

in said town of ., by reason of the transfer of title to them, 

respectively, of said lots, by M. M. and O. F. (or, recite other facts). And 
whereas, the said owners have disagreed as to the value of the division fence 
between said lots, and the proportion thereof to be paid by the said A. B. 
(or, as to the proportion of the division fence between their said lots, to be 
built and kept in repair by them, respectively) : 

Now, therefore, we the subscribers two of the fence viewers of said town, 
do hereby certify, that upon the application of said owners, we have examined 
the premises, and have heard their allegations, after due notice to them, and 
the due deliberation having been had thereon, we find and determine that 

the value of the division fence between the said lots is the sum of. 

dollars, and that the proportion thereof to be paid by said A. B. is the sum 

of . dollars (or, that the (one-half) part of said fence, at the 

. end thereof, is the proportion thereof to be built and kept in repair 

by said A. B. and that the remainder of said fence is the proportion thereof 
to be built and kept in repair by said C. B.). Said fence is described as fol¬ 
lows, to wit: (Describe same.) 

And we further certify that our fees for said services herein amount to- 
the sum of.dollars. 

IN WITNESS whereof, we have hereunto set our hands this. 

day of.. 190.. 

I. H., 

J. M., 

Fence Viewers. 

§ 137. Settlement of disputes.— If disputes arise between tbe 
owners of adjoining lands, concerning the liability of either party 
to make or maintain any division fence, or the proportion or par¬ 
ticular part of the fence to be made or maintained by either of 
them, such dispute shall be settled by any two of the fence viewers 
of the town, one of whom shall be chosen by each party; and if 
either neglect, after eight days’ notice, to make such choice, the 
other party may select both. The fence viewers, in all matters 

130 












Ch. VI. 


FENCE VIEWEES, ETC. 


138 


Powers. 

heard by them, shall see that all interested parties have had reason¬ 
able notice thereof, and shall examine the premises and hear the 
allegations of the parties. If they cannot agree, they shall select 
another fence viewer to act with them, and the decision of any 
two shall be reduced to writing, and contain a description of the 
fence, and the proportion to be maintained by each, and shall be 
forthwith filed in the office of the town clerk, and shall be final 
upon the parties to such dispute, and all parties holding under 
them. 

Town Law, § 103. See form below. 

CERTIFICATE OF FENCE VIEWERS IN CASE OF DISAGREEMENT 
BETWEEN ADJOINING OWNERS AS TO DIVISION FENCE. 

County of 
Town of .. 

Whereas, A. F. and C. B., being owners of adjoining lands situated in said 
town, and having disagreed as to the portions of a division fence to be made 
(or, kept in repair) by them respectively between said lands. 

Now, therefore, we the subscribers, two of the fence viewers of said town, 
do hereby certify that upon the application of said owners we have examined 
the premises and have heard their allegations, after due notice to them, and 
that due deliberation having been had thereon, we do determine that said 
division fence be built as follows, viz.: (describe same), and that the (one- 

half) part of said fence, at the . end thereof, is the proper proportion 

thereof to be built (or, to be put and kept in repair) by the said A. F., and 
that the remainder of said fence is the proper proportion thereof to be built 
(or, to be put and kept in repair) by the said C. B. 

And we further certify that our fees for said services herein amount to the 
sum of. dollars. 

In witness whereof, we have hereunto set our hands this day of 
.. 190.. 

I. H., 

J. M., 

Fence Viewers. 



§ 138. Powers of fence viewers. —Witnesses may be examined 
by the fence viewers on all questions submitted to them; and 
either of such fence viewers may issue subpoenas for witnesses, 
who shall receive the same fees as witnesses in a justice's court. 
Each fence viewer thus employed shall be entitled to one dollar 
and fifty cents per diem. The party refusing or neglecting to pay 
the fence viewers, or either of them, shall be liable to an action for 

the same, with costs. 

Town Law, § 104. 

The only disputes which fence viewers are empowered to settle are such as 
respect the proportion or particular part of the fence which is to be main¬ 
tained or made by the respective owners of adjoining lands. * * * 

The statute empowering viewers to fix the just proportion to be maintained 

131 







§ 139 FENCE VIEWEES, ETC. Ch. vi. 

Neglect to make or repair division fence. 

refers to the state of things existing when they are called upon to a;Ct and 
has no relation to any former ownership of the adjoining possession. 

Adams v. Van Alstyne, 25 N. Y. 232. 

Id. 

H. and W. were owners of adjoining lands. W. built a division fence; H. 
letting his land lie open. Afterward H. inclosed his land and a disagreement 
arose between them, not as to the proportion of the fence each had to main¬ 
tain, but as to the value of it and how much H. should pay W. Held, that 
the fence viewers had jurisdiction, and as no question was submitted to them 
as to the proportion of the fence to be paid for by H., their decision stating 
the value of the fence and the sum to be paid by H. was a sufficient compli¬ 
ance with the statute. 

Hewitt V. Watkins, 11 Barb. 409. 

The decision of the fence viewers as to the proportion of fence to be built 
by each owner is not requisite if there is no dispute between them on that 
point, in order to recover for the expense of building the fence so left in a de¬ 
fective condition. 

Willoughby v. Carleton, 9 J. 136; Burger v. Kortright, 4 id. 414; Bronk 
V. Becker, 17 W. 320. 

The decision of fence viewers should be reduced to writing and filed with 
town clerk. It should specify the sum one party is to pay to the other if the 
dispute is as to the value of the fence; if the dispute is as to the proportion 
to be maintained by each, it should specify that. 

They should dispose of the matters submitted to them over which they have 
jurisdiction. 

Hewitt V. Watkins, 11 Barb. 409. 

The statutory provisions for the establishment of a partition fence and the 
assignment of portions by fence viewers appointed for the purpose has refer¬ 
ence only to cases where the parties cannot or did not agree upon a division 
of the fence. A division of the fence by agreement is of the same force and 
efi'ect as a division by the fence viewers. 

12 Am. & Eng. Enc. of Law, 1047. 

If fence viewers exceed their authority and jurisdiction or fail to comply 
with the statute in any essential particular their proceedings are void, but as 
to matters within their jurisdiction their determination is final and con¬ 
clusive. 

12 Am. & Eng. Enc. of Law, 1056. 

§ 139. Neglect to make or repair division fence. —If any per¬ 
son who is liable to contribute to the erection or repair of a 
division fence shall neglect or refuse to make and maintain his 
porportion of such fence, or shall permit the same to be out of 
repair, he shall be liable to pay the party injured all such damages 
as shall accrue thereby, to be ascertained and appraised by any 
two fence viewers of the town^ and to be recovered with costs. 
The appraisement shall be reduced to writing, and signed by the 
fence viewers making it. If such neglect or refusal shall be con¬ 
tinued for the period of one month after request in writing to 
make or repair the fence, the party injured may make or repair 

132 


Cii. VI. 


FENCE VIEWEES, ETC. 

Fence destroyed by .accident. 


§ 140 


the same, at the expense of the party so neglecting or refusing, to 
he recovered from him, with costs. 

Town Law, § 105; 3 R. S. 3222. See form below. 

After the duty to maintain a specific portion of the fence devolves upon 
each of the adjoining owners as a result of a division hy agreement or statute, 
one who neglects to keep in repair his portion is liable for the trespass of 
his own cattle by reason of a defective fence and is without remedy for dam¬ 
ages happening to himself through the trespass of his neighbor’s cattle. He 
cannot escape liability because of the fact that the other owner was also neg¬ 
ligent in keeping his part in repair. 

12 Am. & Eng. Enc. of Law, 1057. 


REQUEST OF ADJOINING PROPERTY OWNER TO MAKE OR REPAIR 

DIVISION FENCE. 


To M. E. 

You are hereby notified and requested, pursuant to statute, to make (or, 
to put in repair) your proportion of the division fence between the land of 

the undersigned and your adjoining land in the town of., in 

the county of .. or in case of your failure so to do, the 

undersigned will make (or, repair) the same, at your expense. 

Dated .. 190.. 

Yours, etc., 

F. P. 


§ 140. Fence destroyed by accident.—Whenever a division 
fence shall be injured or destroyed by floods, or other casualty, the 
person bound to make and repair such fence, or any part thereof, 
shall make or repair the same, or his just proportion thereof, 
within ten days after he shall be so required by any person in¬ 
terested therein. Such requisition shall be in writing, and signed 
by the party making it. If the person so notified shall refuse or 
neglect to make or repair his proportion of such fence, for the 
space of ten days after such request, the party injured may 
make or repair the same at the expense of the party so refusing 
or neglecting, to be recovered from him, with costs. 

Town Law, § 106; 3 R. S. 3223. See form below. 

FORM. 

REQUEST, BY ADJOINING OWNER, TO PUT IN REPAIR DIVISION 
FENCE INJURED OR DESTROYED BY FLOODS OR 
OTHER CASUALTY. 

To M. E. 

You are hereby notified and required, pursuant to law, to make (or, re¬ 
pair), within ten days after the service of this notice upon you (your just 
proportion of) the division fence between the lands of the undersigned and 

your adjoining lands, in the town of .. in the county of 

.. which fence has been destroyed (or, injured) by a flood 

(or, name other casualty), and that in case of your refusal (or, neglect) 
so to do, I, the undersigned, will make and repair the same at your expense, 
fees and costs made thereon. 

Dated.,190.. 

Yours, etc., 

133 


F. P. 








§§ 141, 143 


FENCE VIEWERS, ETC. 

Damages. 


Ch. \L 


§ 141. Damages for insufficient fence. —Whenever the electors 
of any town shall have made any rule or regulation, prescribing 
what shall be deemed a sufficient division fence in such town, any 
person who shall thereafter neglect to keep a fence according to 
such rule or regulation shall be precluded from recovering com¬ 
pensation, for damages done by any beast lawfully kept upon the 
adjoining lands that may enter therefrom on any lands of such 
person, not fenced in conformity to the said rule or regulation, 
through any such defective fence. When the sufficiency of a fence 
shall come in question in any action, it shall be presumed to have 

been sufficient until the contrary be established. 

Town Law, § 107. 

The sufficiency of a fence is to be determined by its capacity to prevent 
the breaking through of ordinary animals or animals not breachy. 

12 Am. & Eng. Enc. of Law, 1038, 2nd ed. 

The law obliges one who builds and maintains a fence to do so in a manner 
not unreasonably dangerous to persons and animals that might rightfully 
approach it and come in contact with it. 

12 Am. & Eng. Enc. of Law, 1039, 2nd ed. 

A person has no right to turn or drive cattle upon uninclosed or insuffi¬ 
ciently fenced lands of another, and if he does so it is a trespass for which 
the owner of the land may recover. 

If animals enter upon lands whether fenced or not the owner of the land, 
though he may not recover unless his land is fenced as required, may turn 
them into the place from which they came, and in so doing may use such 
means as a prudent man would naturally resort to, using reasonable care not 
to injure the animals. 

12 Am. & Eng. Enc, of Law, 1045, 2nd ed. 

The obligation to build and maintain partition fences may exist by force of 
agreement as well as being imposed by statute. 

12 Am. & Eng. Enc. of Law, 1047, 2nd ed. 

One who is bound to maintain a partition fence and fails to do so is liable 
for all legal and natural consequences of his neglect. 

12 Am. & Eng. Enc. of Law, 1056, 2nd ed. 

On the default of the owner to build or take care of his portion it may be 
taken care of by the other and the value of so doing to be determined by the 
fence viewers and collected from the defaulting owner. 

12 Am. & Eng. Enc. of Law, 1054, 2nd ed. 


§ 142. Damages for omitting to build fence. —If any person 
liable to contribute to the erection or repair of a division fence 
shall neglect or refuse to make and maintain his proportion of such 
fence, or shall permit the same to be out of repair, he shall not 
be allowed to have and maintain any action for damages incurred 
by beasts coming thereon from adjoining lands where such beasts 
are lawfully kept, by reason of such defective fence, but shall be 

134 


<11. VI. 


FENCE VIEWERS, ETC. 

Damages. 


§ 142 


liable to pay to the party injured all damages that shall accrue to 
liis lands, and the crops, fruit trees and shrubbery thereon, and 
fixtures connected with the land, to be ascertained and appraised 
fwo fence viewers of the town, and to be recovered, with 
costs; which appraisement shall be reduced to writing and signed 
bv the fence viewers making the same, but shall be only prima 

facie evidence of the amount of such damages. 

Town Law, § 108. 


The damage above provided for is to lands, crops, fruit, trees and shrub¬ 
bery and fixtures connected with the land. It does not cover any injury that 
may happen to any animals by reason of insufficient fence to restrain them. 

Crandall v. Eldridge, 46 Hun, 411; Clark v. Brown, 18 Wend 213. 

If one owner suffer his part of the division fence to get out of repair and 
the cattle of an adjoining owner escape from his field through such defective 
part of the fence and cause damage to the former, he cannot recover damages, 
as he contributed to the injury by failing to keep his own fence in repair. 

Cowles V. Bulger, 47 Barb. 562. 

The rule prescribed by this statute does not apply where a railroad com¬ 
pany neglects to maintain a fence along its road, through which animals 
escape from the adjoining lands on to their land. 

Graham v. D. & H. C. Co., 46 Hun, 386. 

A division fence is one built along the boundary line between adjoining 
proprietors. It is, in contemplation of law, on the true line, although it be a 
worm or zig-zag fence, crossing the line from side to side alternately. One 
may occupy the necessary land on each side of the true line for such a fence, 
although it incloses parts of the adjoining tracts. One proprietor 'may place 
half of a fence of reasonable dimensions on the land of the adjoining owner 
and he may cut half of a ditch on the land of such owner when a ditch is 
proper for a partition fence. If more than half the fence is built upon the 
land of one without his consent, he may remove the excess, and if necessary 
to its removal, may take it all down. 

If one. by mistake, has built his fence on the other’s land, he may remove 
it in a reasonable time after discovering his mistake. 

A division fence may be established by agreement of adjacent owners, and 
they may respectively bind themselves to maintain particular portions of 
such fence, or one of them may agree to maintain the entire fence. The facb 
that there is a statute providing for the erection and apportionment of parti¬ 
tion fences will not preclude the parties from controlling the matter by pri¬ 
vate agreement. 

A division by verbal agreement may be recorded at any time, by application 
to the fence viewers, and obtaining a statutory assignment, but mere notice 
to the other of an intention to revoke is not sufficient. 

The lessee of one owner is bound by such an agreement and cannot recover 
from the other, damages resulting from his cattle breaking over the part 
which the landlord should have kept in repair. 

So one adjoining owner is not excused from paying his share of the expense 
of a division fence, because the line is in dispute, if there is in fact a division 
fence. 

The design of the Fence Law was to secure a fence that would turn ordinary 
stock — domestic animals that were not breachy or unruly. One is not obliged 
to fence against such small animals as would pass through or under an ordi¬ 
nary fence, nor against such wild animals as would break through. 

135 


§ 143 


FENCE VIEWERS, ETC. 

Use of barbed wire. 


Ch. VU 


Neither owner can claim the statutory protection until the fence has beeik 
apportioned between them. 

Until so apportioned, it is equally the duty of such to keep up every part of 
it. Hence, if it is defective, it is as much the fault of one as the other, and 
being equally at fault, neither can recover of the other on account of its 
condition. 

Notice by the fence viewers to the adverse parties is essential to give them 
jurisdiction to apportion a division fence, to adjudicate upon its sufficiency, 
or of repairs thereto, or to appraise the value of such fence or repairs, and 
without such notice their proceedings are void. 

7 Am. & Eng. Eno. Law, §§ 894, 897, 898, 901 and 903. 

§ 143. Use of barbed wire in the construction of division fences. 

—Barbed wire may be used in the construction of any divi¬ 
sion fence, provided, however, that the person or corporation 
desiring to use such rnaterial shall first obtain from the owner of 
the adjoining property his written consent that it may be used. 
If the owner of the adjoining property refuses to consent to the 
building of such a fence, it may, nevertheless, be built in the fol¬ 
lowing manner: The fence shall be of four strands of wire with a 
sufficient bar of wood at the top; and the size of such top bars 
and of the posts and supports of such fence and their distances 
apart shall be such as the fence viewers of the town may prescribe. 
Whenever such fence shall become so out of repair as to be unsafe, 
it shall be the duty of the owner or owners to individually repair 
the same. But any person building such a fence without the 
written consent of the owner of the adjoining property shall be 
liable to all damages that may be occasioned by reason of such 
fence. But this section shall not be so construed as to permit rail¬ 
road corporations to use barbed wire in the construction of fences 
along their lines contrary to the provisions of section thirty-two- 
of the Bailroad Law. 

Town Law, § 109, added by chap. 524, Laws 1896; 3 R. S. 3223. 

A flat iron ribbon one-half inch wide twisted about three times in a foot 
with saw teeth cut on one side one and one-half inches apart is not barbed 
wire within the prohibition of the statute. 

Stissner v. N. Y. C. &c. R. R. Co., 32 A. D. 98. 

It is unintentional to an owner's liability for damages to stock of an ad¬ 
joining owner being injured on a barb wire fence that the fence was not built 
on the line but on the property of such owner yet near division lines of the 
properties. 

Rowland v. Baird, 18 Abb. N. C. 256. 

The amendment in 1896 to the above statute does not repeal chap. 755, 
Laws 1894, but simply modifies it by permitting use of barb wire in division 
fences when constructed as therein provided without the consent of tlie ad¬ 
joining owner. 

Buckley v. Clark, 21 Misc. 138. \ 

136 


Ch. VI. 


FENCE VIEWEES, ETC. 

Strays, etc.; notice to town clerk. 


§§ 144, 145- 


If a tenant erects the barb wire fence and injury occurs to adjoining own¬ 
er’s stock tenant is liable for such damage. 

Buckley v. Clark, 21 Misc. 138. 


§ 144. Strays and beasts doing damage. —Whenever any per¬ 
son shall have any strayed horses, cattle, sheep, swine or other 
beasts upon his inclosed land, or shall find any such beast on land 
owned or occupied by him doing damage, and such beast shall not 
have come upon such lands from adjoining lands, where they are 
lawfully kept, by reason of his refusal or neglect to make or main¬ 
tain a division fence required of him by law, such person may have 
a lien upon such beasts for the damage sustained by reason of their 
so coming upon his lands and doing damage, for his reasonable 
charges for keeping them, and all fees and costs made thereon, and 
he may keep such beasts until such damages, charges, fees and 
costs are paid, or such lien is foreclosed, upon complying with the 
provisions of this article relating thereto. 

Town Law, §120; 3 R. S. 3224. 

§ 145. Notice to town clerk. —If such beasts are not redeemed 
within five days after coming upon such lands, the person en¬ 
titled to such lien shall deliver to the town clerk of the town, 
within which such lands or some part thereof shall be, a written 
notice subscribed by him, containing his residence, and a descrip¬ 
tion of the beasts so strayed or coming upon his lands, as near 
as may be, and that he claims a lien on such beasts for such dam¬ 
ages, charges, fees and costs. The town clerk shall record the 
notice in a book to be kept by him for that purpose, for which he 
shall receive ten cents for each beast, to be paid by the person 
delivering the notice. Such book shall always be kept open for 

inspection, and no fees shall be taken by the clerk therefor. 

Town Law, § 121. See form below. 

FORM. 

NOTICE TO TOWN CLERK OF LIEN UPON BEASTS FOUND UPON 
LAND DOING DAMAGE. 

To the town clerk of the town of., in the county of.: 

You are hereby notified, pursuant to statute, that I, the undersigned, a resi¬ 
dent of the said town, have taken and have now in my possession, certain 
horses, etc., viz.: (describing them), which were found more than five days 

since, upon (inclosed) land situated (in part) in the said town of ., 

owned or occupied by me, doing damage (or having strayed thereupon 
which have not come upon said land from adjoining lands, where they were 
lawfully kept, by reason of my refusal or neglect to make or maintain a divi¬ 
sion fence required of me by law, and that I claim a lien upon said horses, etc.,. 

137 





•§§ 146-148 


Ch. vl 


FENCE VIEWEES, ETC. 

Impounding beasts; notice; charges. 

for the damage sustained by me by reason of their so coming upon my said 
lands and doing damage, for my reasonable charges for keeping them, and all 
fees and costs made thereon. 

Dated .. 190.. 

M. F. 

§ 146. Impounding beasts. —^Within six days after such beasts 
■shall have come upon such lands, such owner or occupant may 
cause them to be put in the nearest pound in the same town, if 
there be one, there to remain until they are redeemed, sold or 
reclaimed according to law. If there be no such pound, or he elect 
to keep such beasts, he shall cause them to be properly fed and 
cared for until they are redeemed, sold or reclaimed according to 
law. 

Town Law, § 122; 3 R. S. 3225. 

§ 147. Notice to owner. —Within thirty days after any such 
beasts may have come or been found upon any lands, the owner or 
occupant of the lands shall serve a written notice, either personally 
or by mail, upon the owner of the beasts, if known, that they are 
upon his lands, or in pound, as the case may be, and are held by 
him as strays or beasts doing damage, as the case may be; and if 
such owner is not known, he shall publish such notice, within 
such time, in the nearest newspaper of the county for at least two 
successive weeks. 

Town Law, § 123. See form below. 

FORM. 

NOTICE TO OWNER OF BEASTS TAKEN DOING DAMAGES THAT THEY 
ARE UPON HIS LANDS OR IN POUND. 


To A. B. 

You are hereby notified, pursuant to statute, that certain horses, etc., owned 
by you, to wit: (describing them) have come and been found within thirty 
days (doing damage) upon (inclosed) lands owned (or, occupied) by me, 

situated (in part) in the town of ., in the county of.. 

and that said beasts are now upon my said lands (or, in pound), and are held 
by me as strays (or, beasts doing damage). 

Dated.. 190.. 

Yours, etc., 

M. F. 

§ 148. Charges for notice.— The person delivering the notice 
to the town clerk shall be entitled to receive therefor, in addition 
to the fees paid the town clerk, fifteen cents each for all horses, 
mules, cattle and swine, and five cents for each other beast de¬ 
scribed in the notice. If the charges, damages, costs and fees are 
not agreed upon between the person delivering the notice and the 

138 






Cn. VT. 


FENCE VIEWERS, ETC. 

Fees; certificate. 


§§ IVJ, 150 


owner of the beasts, they shall be determined by two fence viewers 
of the town, one of whom shall be selected by the person claim¬ 
ing the lien, the other by the fence viewer so selected. If such 
fence viewers cannot agree, they shall select another to act with 

them, and the decision of any two of them shall be final. 

Town Laws, § 124. See form. 


FORM. 

CERTIFICATE OF FENCE VIEWERS AS TO CHARGES, ETC., DUE TO 
OWNER FOR ANIMALS TAKEN DOING DAMAGE. 

We the undersigned, two of the fence viewers of the town of .. 

in the county of ., do hereby determine and certify as follows, 

viz.: 

That certain of the horses, etc., belonging to M. N., of said town, having 
I'-een found upon the (inclosed) lands in said town of A. R., a resident of said 
town, doing damage (or, they having strayed upon his said inclosed land), and 
having been taken by said A. B., and due proceedings having been thereupon 
had, according to law, and the charges, damages, costs and fees in such pro¬ 
ceedings not having been agreed upon between said A. B. and said M. F., and 
tlie amount thereof having been submitted to the undersigned for their deter¬ 
mination thereupon, and we having examined the premises upon due notice to 
the parties, and heard their allegations: 

Now, therefore, we do hereby find and determine that the said charges, dam¬ 
ages, costs and fees amount to the sum of.dollars. 

And we further certify that our fees for our services herein amount to the 
sum of.dollars. 

Witness our hands this .... day of.. 190.. 

P. R. 

0. G. 

§ 149. Fees of fence viewers. —Each fence viewer shall be en¬ 
titled to receive ten cents for every mile he shall be obliged to 
travel from his residence to the place where the beasts are kept, 
and seventy-five cents for certificate of the charges as ascertained 

by them.' 

Town Law, § 125. 


150. Certificate of fence viewers.— 


•County of 
Town of 



F. P., the owner of lands situated in said town, having made application to 
the undersigned, two of the fence viewers of said town, to ascertain and ap¬ 
praise the damages arising in consequence of the refusal (or, neglect) of M. 
E., the owner of land in said town adjoining the land of said F. P., to make 
and maintain his proportion of a division fence between the aforesaid lands 
(or, to keep in repair; or, in permitting his proportion of, etc., to be out of 
repair), we have examined the premises, and after inquiry and examination 
made by us, after due notice to said M. E., we do hereby decide and determine 
that the said F. P. has sustained damage to his land, crops, fruit trees and 

139 









151, 152 


FENCE VIEWERS, ETC. 

When lien foreclosed ; notice of sale. 


Ch. VL 


shrubbery in consequence of the refusal (or, neglect) of the said M. E. to 
make and maintain (or, to keep in repair, or, in permitting to be out of re¬ 
pair) his proportion of the said division fence as aforesaid, which said dam¬ 


ages we have ascertained and appraised at the sum of.dollars. 

And we further certify that our fees for our services herein amount to 
. dollars. 

In witness hereof we have hereto set our hands this.day ot 

.. one thousand nine hundred and. 


§ 151. When lien may be foreclosed. —If the owner of such 
beasts shall not redeem the same within three months after de¬ 
livery of the notice to the town clerk, the person delivering the 
notice may foreclose his lien by action, or by a sale of the beasts, 
as herein provided. When a person claiming a lien, as herein 
provided, shall fail to establish the same, he shall not be entitled 
to receive anything for damages, charges, fees or costs, but shall 
be liable to pay all fees, costs and expenses incurred by reason 

of his keeping such beasts and the proceedings thereon. 

Town Law, § 126; 3 R. S. 3225. 


§ 152. Notice of sale by fence viewers. —After such three 
months, a fence viewer of the town, on application of the person 
delivering the notice, shall give at least ten days’ previous notice 
of the time and place of the sale of such beasts, by advertisement 
posted up in at least five public places in the town where such 
beasts may have been kept, one of which shall be at or near the 
outside door of the towm clerk’s office. At the time and place 
mentioned, such fence viewers shall sell such beasts to the highest 

bidders, unless redeemed by the owner. 

Town Law, § 127; 3 R. S. 3226. See form below. 

FORM. 

NOTICE OF SALE OF PROPERTY BY FENCE VIEWERS IN FORE¬ 
CLOSURE OF LIEN. 

Whereas, a notice of lien has been duly delivered by A. B. of the town of 

.. in the county of., the owner of land situated in 

the said town, to the clerk of said town, on the.day of., 

190.., upon the animals of M. N., described as follows, to wit: (describe 
same), which animals were taken by said A. B., doing damage upon his said 
lands (or, having strayed upon his inclosed land). And whereas, the said 
M. N. has not redeemed the said animals, although more than three months 
have expired since the delivery of said notice to said clerk, now upon the ap¬ 
plication of the said A. B. to the undersigned, a fence viewer of said town. 

Notice is hereby given, pursuant to law, that the said beasts will be sold 

by me at public auction, at (name place of sale), in the said town of., 

on the .... day of.. 190.., at .... o’clock in the .noon, 

to the highest bidder, unless redeemed by the owner. 

Dated.. 190.. F. R.. 

Fence Viewers. 


140 















€h. VI. 


FENCE VIEWERS, ETC. §§ 153-156 

Proceeds of sale, notice of meeting, duties, foreclosure. 

§ 153, Proceeds of Sale. —Out of the proceeds from such sale, 
the fence viewer shall retain and pay the sums charged for such 
notices, fees and costs, together with the sums specified in the 
certificate for keeping the beasts, and damages done by them; and 
the like charges for the sale, as are allowed on sales under execu¬ 
tions issued out of the justice’s courts, and he shall pay the resi¬ 
due to the owner of the beasts, if he shall appear and demand the 
same. 

Town Law, § 128. 

§ 154. Notice to owner of fence viewers’ meeting. —^When the 
owner of such beasts is known and resides in the same town where 
such beasts are kept, five days’ notice of the time and place of 
the meetings of the fence viewers to detemiine the damages done 
by such beasts, and the charges for keeping them, shall be per¬ 
sonally served on him, if he resides in the same town; if he re¬ 
sides elsewhere, and his post office address is known, such notice 
shall be served by mail or personally. 

Town Law, § 129. 

§ 155. Duties of fence viewers. —The fence viewers shall vieAv 
the premises where damages are claimed to have been done, and 
they may issue subpoenas, examine witnesses and take any compe¬ 
tent evidence of the facts and circumstances necessary to enable 
them to determine the matter submitted to them, and shall deter¬ 
mine any dispute that may arise touching the sufficiency of any 
division fence around the premises where such damage was done, 
and from where and how the beasts came upon the lands of the 
person claiming such damages and charges; if they determine 
that for any cause the claimant’s lien is not enforcible, they shall 
so certify, and the owner of the beasts shall thereupon be entitled 
to them without paying any charges thereon. 

Town Law, § 130. 

§ 156. Foreclosure of lien by action.— When such lien is fore¬ 
closed by action, all questions relating to damages, charges, suffi¬ 
ciency of fence, and from where and how such beasts came upon 
the lands of the person claiming such damages and charges, shall 
be proven upon the trial of such action, and no certificate of fence 
viewers upon such questions shall then be necessary. 

Town Law, § 131. 


141 


§§ 157-160 


FENCE VIEWERS, ETC. 

Pound masters, .surplus moneys, etc. 


Ch. VL 


§ 157. Duty and fees of pound masters. —Every pound master 
shall receive and keep all beasts delivered to him as herein pro¬ 
vided, until they shall be redeemed, sold or reclaimed, for which 
he shall be entitled to a reasonable compensation, not exceeding 
fifty cents per day for a horse or mule, twenty-five cents per daV 
for each head of cattle, and fifteen cents per day for all other 
beasts, to he determined by the fence viewer making the sale, or 
the court before whom the action is tried, besides his fees for 
taking and discharging the beasts, to be paid by the owner of the 
beasts, if the lien is established, otherwise by the person claiming 
a lien thereon. 

Town Law, § 132. 

§ 158. Surplus moneys. —If the owner of the beasts shall not 
appear and demand the residue of such moneys within one year 
after the sale, he shall be thereafter precluded from recovering 
any part thereof, and the same shall be paid by the officer making 
the sale to the overseers of the poor of the town, or, in cities, to 
the officers having their powers, for the use of the poor thereof, 
and their receipt shall be a legal discharge to the keeper of such 
beasts and the officer selling the same. If the officer who shall 
have sold such beasts shall not, within thirty days after the expi¬ 
ration of the year, pay such moneys to the overseers of the poor of 
the town, or, in cities, to officers having their powers, he shall 
forfeit to the tOAvn or city double the sum so remaining in his 
hands, together with the amount of such moneys. 

Town Law, § 133. 

§ 159. Villages and cities deemed towns. —The villages and 
cities of this state shall be considered towns for the purposes of 
this article; and the trustees of the village and the aldermen of 
the city shall be fence viewers therein for the purposes of this 
article. 

Town Law, § 134; 3 R. S. 3227. 

§ 160. Damages from inanimate goods.— When any person shall 
be authorized to distrain inanimate goods or chattels doing dam¬ 
age, or whenever any logs, timbers, boards or plank, in rafts or 
otherwise, or other personal property shall have drifted upon his 
lands, he shall be entitled to the same remedies, and shall pro¬ 
ceed therein in the same manner and with the same powers as 


142 


Ch.vi. pence viewers, etc. §§ 161-164- 

Floating lumber, wrecked property, powers of wreck masters, etc. 


herein provided with respect to beasts found doing damage, so far 
as such provisions are applicable. He may at any time deliver 
his notice of lien to the town clerk, describing the property, and 
he shall keep the same in some convenient place without removal 
to a pound, until the property is sold or reclaimed. The same 
officers shall conduct proceedings therein, as in proceedings where 
beasts are found doing damage, and all proceeds of sale shall be, 
in like manner, paid over and applied, subject to the same penalties, 
and liabilities, and with the same force and effect. 

Town Law, § 135. 

§ 161. Penalty for conversion of floating lumber. —^Whoever 
shall convert to his own use, without the consent of the owner 
thereof, any logs, timber, boards Or plank, floating in any of the 
waters of this State, or lying on the hanks or shores of any such 
waters, or on any such waters, or on any island where the same may 
have drifted, shall, for every offense, forfeit to the owner of such 
logs, or other lumber, three times the value thereof. 

Town Law, § 136. 

§ 162. Recovery of wrecked property. —Ho ship, vessel or boat, 
nor any goods, wares and merchandise, cast by the sea. or any 
inland lake or river upon the land, shall be deemed to belong to 
the people of the State as wrecked property, but may he recovered 
by the owner, consignee or person having the charge thereof at 
the time of the disaster by which the wreck was occasioned, upon 
the payment of a reasonable salvage and necessary expenses. 

Town Law, § 137. 

§ 163. Powers and duties of sheriffs, coroners and wreck mas¬ 
ters. —The sheriff, coroners and wreck masters of every county 
in which any wrecked property shall be found, when no owner or 
other person entitled to the possession of such property shall ap¬ 
pear, shall severally take all necessary measures for saving and 
securing such property; take possession thereof, in whose hands 
soever the same may be, in the name of the people of the State; 
cause the value thereof to be appraised by disinterested persons; 
and keep the same in some safe place to answer the claims of the 

persons entitled thereto. 

Town Law, § 138. 

§ 164. Sale of Wreck. —If the property so saved shall be per¬ 
ishable, so as to render the sale thereof expedient, the officer, iu 

143 


1G5-1G7 


FENCE VIEWEKS, ETC. 

Delivery of wreck to claimant, undertaking. 


Ch. VI. 


whose custody the same shall be, shall apply to the county court 
of the county, or the city court of the city, where such property 
may be, by a verified petition stating the facts, for an order au¬ 
thorizing such sale; if the court shall be satisfied that a sale of the 
property would be most beneficial to the parties interested, it shall 
make the order so applied for, and the officer having custody of 
the property shall sell the same at public auction, at the time and 
in the manner specified in the order, and the proceeds of such 
sale, deducting the expenses allowed by the court, shall be paid to 
the treasurer of the county in which the property shall have been 
found. 

Town Law, § 139; 3 R. S. 3228. 

§ 165. Delivery of wreck or proceeds to claimant.—If, within 
a year after such wrecked property shall have been found and 
saved,, any person shall claim the same, or the proceeds thereof, as 
owner or consignee, or the agent of the owner or consignee, and 
shall establish his claim by , evidence, such court shall make an 
order directing the officer, in whose possession the property, or its 
proceeds, shall be, to deliver or pay the same to the claimant, upon 
the payment by him of a reasonable salvage, and all necessary ex¬ 
penses incurred in the preservation and keeping of the property. 

Town Law, § 140. 

§ 166. Claimant’s undertaking.—N'o such order shall, how¬ 
ever, be made unless the claimant shall deliver to such court an 
undertaking with one or more sufficient sureties to be approved by 
the court, to the effect that he will pay all damages recovered 
against such claimant or his representatives, within two years 
after the date of the undertaking, by any person establishing his 
title as owner of such property or proceeds. The undertaking 
shall be filed in the clerk’s office of the county in which it shall be 
taken. 

Town Law, § 141. 

§ 167. When owner may sue.—The rejection by the court of 
any claim for wrecked property shall not preclude the claimant 
from maintaining an action for the recovery of such property or 
its proceeds, against the officer in whose hands the same- shall be; 
but if the plaintiff in any such action shall prevail, there shall be 
deducted, in addition to the salvage and expenses charged on the 

property, from the damages recovered,^the costs of the defense. 

Town Law, § 142. 


144 


FENCE VIEWEKS, ETC. §§ 168-171 

Salvage, duties of wreck-masters, etc. 

§ 168. Claim for salvage. —^Every officer to whom any order 
duly made, for the delivery of the wrecked property, or its pro¬ 
ceeds, shall be directed, shall present to the claimant exhibiting 
such order, a written statement of the claims for salvage and ex¬ 
penses on such property, and proceeds. If the claimant shall re¬ 
fuse to allow such claims, the amount of such salvage and expenses 
shall be adjusted in the manner hereinafter provided, and, after 
the payment or tender of the payment of such salvage and ex¬ 
penses as agreed to or adjusted, the officer, in whose custody such 
property or proceeds shall be, shall deliver or pay the same, ac¬ 
cording to the terms of the order directed to him. 

Town Law, § 143. 

§ 169. Duties of wreck-masters. —Wreck-masters in the sev¬ 
eral counties shall give all possible aid and assistance to all ves¬ 
sels stranded on the coasts of their respective counties, and to the 
persons on board the same, and use their utmost endeavors to save 
and preserve such vessels and their cargoes, and all goods and 
merchandise which may be cast by the sea upon the land; and in 
the performance of these duties they shall employ such men as 
they may respectively think proper; and all magistrates, consta¬ 
bles and citizens shall aid and assist the wreck-masters, when re¬ 
quired in the discharge of their duties. 

Town Law, § 144; s'r. S. 3229. 

§ 170. Detention of wreck. —All sheriffs, coroners and wreck- 
masters, and all persons employed by them, and all other persons 
aiding and assisting in the recovery and preservation of wrecked 
property, shall be entitled to a reasonable allowance as salvage for 
their services, and to all expenses incurred by them in the perform¬ 
ance of such services, out of the property saved, and The officer 
having the custody of such property shall detain the same until 
such salvage and expenses shall be paid, and the salvage claimed 
in any case shall not exceed one-half of the value of the property 
or proceeds, and every agreement, order or adjustment allowing a 
greater salvage shall be void. 

Town Law, § 145. 

? 171. Appointment of appraisers. —If the amount of salvage 
and expenses on property saved shall not be adjusted by agreement 
of the parties, the owner or consignee of such property, or the 
master or supercargo having' charge thereof at the time the same 
was wrecked, or a claimant having an order for its delivery, may 
10 145 


§§ 172, 173 


FENCE VIEWERS, ETC. 

Sale of property, publication of notice. 


Ch. VI. 


apply to the county court of the county, or the city court of a 
city in which such property shall be, for the appointment of suit¬ 
able persons as appraisers, to adjust the amount of such salvage 
and expenses; and such court shall, by an order, appoint three 
disinterested freeholders of the county, not inhabitants of the town 
in which the property shall have been saved, to adjust such salvage 
and expenses, who, before they shall enter upon the performance' 
of their duties, shall he sworn to perform faithfully and impar¬ 
tially the duties of their trust. They shall have power to issue 
compulsory process for the attendance of witnesses, and to admin¬ 
ister oaths to all witnesses who shall attend or be produced; and 
the written decision of the appraisers, or any two of them, as to 
the amount of salvage and expenses, and the sums to be paid to 
each person entitled to share in such salvage, or claiming such ex¬ 
penses shall be final and conclusive. The fees and expenses of the 
appraisers shall be paid by the person upon whose application 
they shall have been appointed, and shall be a charge upon the 
property saved. Each appraiser shall be entitled to five dollars 
for each day’s necessary attendance, and expenses. 

Town Law, § 146. 

§ 172. Sale and disposition of property. — If within a year after 
wrecked property shall have been saved, no person shall have ap¬ 
peared to claim the same, or if the salvage and expenses on such 
property shall not have been paid within three months after the 
same shall have been adjusted, or an action for the recovery of 
the property have been commenced, the officer in whose custody 
the property shall be shall sell the same at public auction, and pay 
the proceeds of such sale, deducting salvage and expenses, into tlm 
treasury of this State, for the benefit of the parties interested; hut 
in no case shall any deduction of salvage and expenses be made 
unless the amount thereof shall have been adjusted upon due 
proof, by an order of such county or city court, a copy of which 
9 rder and of the evidence in support thereof, shall be transmitted 
by the court making it to the comptroller. If the property has. 
been sold as perishable, the balance of the proceeds, after the sal¬ 
vage and expenses as adjusted, shall he paid by the county treas¬ 
urer into the treasury of this State. 

Town Law, § 147. 

§ 173. Publication of notices of sales.— P\iblic notice of every 
sale to be made of wrecked property, under the provisions of this: 

146 


Ch.vi. pence VIEWEES, ETC. §§ 174-177 

Notice of wrecked property, wreck-masters, cattle distrained, etc. 


article, shall be published by the oflScer making the sale, for at 
least two weeks in succession, in one or more of the newspapers 
published in the county where the property shall have been saved. 
Every such notice shall state the time and place of the sale, and 
shall contain a particular description of the property intended to 
he sold. 

Town Law, § 148; 3 R. S. 3230. 

§ 174. Publication of notice of wrecked property. —Every 
sheriff, coroner, or wreck-master, into whose possession any 
wrecked property shall come, shall immediately thereafter publish 
a notice directed to all parties interested, for at least four weeks 
in succession, in one or more of the newspapers published in the 
county where the property shall have been saved. Every such 
notice shall contain a minute description of such wrecked prop¬ 
erty, and every hale, hag, box, cask, piece or parcel thereof, and 
of the marks, brands, letters and figures on each, and shall state 
where such wrecked property then is, and its actual condition, 
and the name, if known, if the vessel from which it was taken or 
cast on shore, and the master and supercargo of such vessel, and 
the place where such vessel then is, and its actual condition. The 
expense of publishing every notice required to be published relat¬ 
ing to wrecks, shall be charged on the property or proceeds to 
which it relates. 

Town Law, § 149. 

§ 175. Appointment of wreck-masters. —There shall continue 
to be fifteen wreck-masters for the county of Suffolk, twelve in the 
county of Queens, three in the county of Kings, two in the county 
of Richmond, and two in the county of Westchester, who shall 
hold their offices for two years, and he appointed by the governor.. 

Town Law, § 150. 

§ 176. Keeping cattle distrained, etc. —When any distress shall 
be made of any beasts doing damage, the person distraining shall 
keep such beasts in some secure place other than the public pound, 
until his damages shall be appraised; and within twenty-four 
hours after such distress, unless the same was made on a Satur¬ 
day, in which case, before the Tuesday morning thereafter, he 
shall apply to two fence viewers of the town to appraise the 
damage. 

2 R. S. 517, § 1; 1 R. S. 883. 

§ 177. Fence-viewers to appraise damages. —Such fence-view- 

147 


§§ 178-180 FENCE VIEWERS, ETC. 

Sufficiency of fence, beasts impounded, sale, etc. 


Ch. VL 


ers shall thereupon immediately repair to the place, and view the 
damage done; and they may take the evidence of any competent 
witnesses of the facts and circumstances necessary to enable them 
to ascertain the extent of such damage, for which purpose, either 
of them is hereby authorized to administer an oath to every such 
witness. 

2 R. S. 517, § 2; 1 R. S. 883. 

A distrainer acts at his peril, and if he is unable to comply with the provi¬ 
sions of the statute for the reason that the officers who were to assess damages 
did not exist or could not be found within the time prescribed by the statute, 
then the seizure was unlawful, and authorized the owner who may bring re¬ 
plevin to recover possession of the property distrained. 

Armbruster v. Wilson, 43 Hun, 261. 

§ 178. Certifying same.—Determining sufficiency of fence.— 

The said fence-viewers shall ascertain and certify, under thdir 
hands, the amount of such damage, with their fees for their serv¬ 
ices ; and if any dispute shall arise, touching the sufficiency of any 
fence around the premises, where such damage was done, the said 
fence-viewers may examine witnesses in relation thereto, and for 
that purpose, may administer oaths to such witnesses; and they 
shall determine such dispute; which decision shall be conclusive. 

2 R. S. 517, § 3. 

§ 179. Putting beasts in pound, etc.— Within twenty-four 
hours after the said damages shall be so appraised, unless the 
amount so ascertained, and the fees of the fence viewers, shall 
have been paid, the person making such distress shall cause the 
beasts distrained to be put in the nearest pound in the same 
county, if there be one, there to remain until the same be sold, as 
hereinafter directed, or until replevined according to law, or until 
the damages so certified, and the fees of the fence viewers and 
pound-master, be paid; and he shall deliver the certificate of the 
fence viewers to the keeper of such pound. The owner of such 

beasts may give them their feeding, without disturbance. 

2 R. S. 517, § 4. 

§ 180. Sale of beasts, etc. —The pound-masters of the several 
cities and towns of this State shall receive and keep the beasts so 
delivered to them, in the public pound, and unless the same shall 
be replevied or discharged, according to law, within six days, such 
pound-master shall sell such beasts, or so many of them as shall 
be necessary, at public vendue, giving forty-eight hours’ notice 

148 


Ch. VI. 


FENCE VIEWEES, ETC. §§ 181-184 

Proceeds of sale, inanimate goods, damages, etc. 


of such sale, by advertisement, to be fixed up at such pound, and 
at the nearest public place. 

2 R. S. 517, § 5. 

§ 181. Proceeds of sale.—From the proceeds of such sale, the 
pound-master may retain sufficient to pay the amount of his fees 
and his charges for keeping such beasts, and the charges of such 
sale; and he shall pay to the person impounding such beasts the 
damages so certified, with the fees of the fence viewers; and if 
there be any surplus, the same shall be paid to the owner of such 
beasts. If no owner appear within one year after such sale, and 
claim such surplus, the same shall be paid to the overseers of the 
poor of such city or town, for the use of the poor thereof. 

2 R. S. 517, § 6. 

§ 182. Keeping inanimate goods.—When any person shall 
be authorized by law to distrain any inanimate goods or chattels 
doing damage, he shall keep the same in some safe and conven¬ 
ient place, until the damage shall be appraised, and the goods be 
sold or otherwise disposed of. 

2 R. S. 517, § 8; 1 R. S. 884. 

§ 183. Appraising damages.—He shall apply to any two fence 
viewers of the town to appraise the damages sustained by him; 
who shall proceed therein, in the same manner and with the same 
powers as hereinbefore provided with respect to cattle doing dam¬ 
age ; and in addition, they shall estimate and certify the value of 
the property distrained. 

2 R. S. 5^7, § 9. 

§ 184. Statistics of insane.—It shall be the duty of the asses¬ 
sors in each town and ward in the State, every year, to make dili¬ 
gent inquiry, and ascertain with accuracy the number and names 
of all insane persons in said town or ward, and to make a list of 
the same with the best account they can get, in each case, of the 
patient’s age, general health, habits and occupation, kind, degree 
and duration of insanity, and pecuniary ability of self and rela¬ 
tives liable for his support. They shall send this list, with all the 
facts brought down to the latest period, to the clerk of the county, 
by the first day of August, who shall carefully condense the facts 
exhibited and mail the same to the treasurer of the asylum at 
Utica without delay. Ho county clerk shall receive any compen¬ 
sation for any services performed under this act. 

Laws 1842, chap. 135, § 44; 2 R. S. 1541. 

149 


§§ 185, 186 FENCE VIEWERS, ETC. Ch. vi. 

Assessment rolls, intimidating assessor. 

§ 185. Examination of assessment-rolls and poll lists.—The 

assessors in each city, village, town or ward, in this State shall 
allow persons appointed to make such enrollment, at all proper 
times, to examine their assessment-rolls and take copies thereof, 
and the clerks of all counties, towns and cities, shall in like man¬ 
ner, at all proper times, allow such persons to examine and copy 
the poll-lists on file in their offices. All persons shall, upon the 
application of any person making such enrollment, give the name 
of and all other proper information concerning any person within 
their knowledge liable to be enrolled, under penalty of ten dol¬ 
lars for every concealment or false information, or refusal to give 
the information requested, to he recovered in the name of the peo¬ 
ple in any court, with costs. The officer making the enrollment 
shall, within ten days, report all persons who shall fail or neglect 
to give information to the adjutant-general of the State. 

Military Code, § 4; 2 R. S. 2009. 

§ 186. Intimidating an assessor, etc.—A person who directly 
or indirectly addresses any threat or intimidation to a public offi¬ 
cer, or to a juror, referee, arbitrator, appraiser, or assessor, or to 
any other person authorized by law to hear or determine any con¬ 
troversy or matter, with intent to induce him, contrary to his duty, 
to do or make, or to omit or delay, any act, decision or determina¬ 
tion, is guilty of a misdemeanor. 

Penal Code, § 127. 


150 


CHAPTER SEVEK 


MUNICIPAI. DEBTS. 


§187. Limitation of indebtedness. 
§188. Resolutions, etc. 

§189. Funded debt, 

■§190. Funded and bonded debts. 

§191. Issuance of municipal bonds. 
§192. Registry of municipal bonds. 
§193. Conversion of coupon. 

§194. How owner to negotiate bonds. 
§195. Payment of municipal bonds. 
§196. Defect in bonds. 

§197. As to temporary loans. 

§198. Railroad aid bonds. 

§199. Share of new town in debt. 
§200. Collection of same. 

§201. List of annexed lands, etc. 
§202. Money collected. 

§203. Application of last four sec¬ 
tions. 

§204. Towns bonded for New York 
and Oswego Midland Railroad. 
§205. Municipal Taxes. 

§206. Taxation. 

§207. Proceeds of tax. 

§208. Duty of tax collector. 

§209. Liability of collector, etc. 

§210. Appointment of R. R. commis¬ 
sioners. 

§211. Oath and undertaking. 


§212. Exchange and sale of stocks, 
etc. 

§213. Annual report. 

§214. Accounts and loans. 

§215. Reissue of lost or destroyed 
bonds. 

§216. Voting on railroad stock. 

§217. Reports as to town debts. 

§218. Term of reports. 

§219. Publication of report. 

§220. Duplicate reports. 

§221. Form of report. 

§222. Cancellation of bonds. 

§223. Action against officers. 

§224. Same. 

§225. Limitation of time. 

§226. Appeals. 

§227. Definition of municipal corpo¬ 
ration. 

§228. Investigations, etc. 

§229. Suits under Code Civ. Pro. 
§230. Prosecution, etc. 

§231. For funds illegally appropri¬ 
ated. 

§232. Title to vest in people. 

§233. Disposition of proceeds. 

§234. Same on petition. 

§235. Jurisdiction of Court of 
Claims. 


§ 187. Limitation of indebtedness. —county, city, town or 
village shall hereafter give any money or property, or loan its 
money or credit to or in aid of any individual, association or cor¬ 
poration, or become directly or indirectly the owner of stock in, 
or bonds of, any association or corporation; nor shall any such 
•county, city, town or village be allowed to incur any indebtedness 
except for county, city, town or village purposes. This section 
shall not prevent such county, city, town or village from making 
such provision for the aid or support of its poor as may be author¬ 
ized by law. !N’o county or city shall be allowed to become in¬ 
debted for any purpose or in any manner to an amount which, in¬ 
cluding existing indebtedness, shall exceed ten per centum of the 
assessed valuation of the real estate of such county or city subject 
to taxation, as it appeared by the assessment-rolls of said county 

151 


§ 187 


MUNICIPAL DEBTS. 

Limitation of indebtedness. 


Ch. VII. 


or city on the last assessment for State or county taxes prior to 
the incurring of such indebtedness; and all indebtedness in excess 
of such limitation, except such as may now exist, shall be abso¬ 
lutely void, except as herein otherwise provided. No county or 
city whose present indebtedness exceeds ten per centum of the as¬ 
sessed valuation of its real estate subject to taxation, shall be al¬ 
lowed to become indebted in any further amount until such in¬ 
debtedness shall be reduced within such limit. This section shall 
not be construed to prevent the issuing of certificates of indebted¬ 
ness or revenue bonds issued in anticipation of the collection of 
taxes for amounts actually contained, or to be contained in the 
taxes for the year when such certificates or revenue bonds are is¬ 
sued and payable out of such taxes. 

Nor shall this section be construed to prevent the issue of bonds 
to provide for the supply of water; but the term of the bonds is¬ 
sued to provide for the supply of water shall not exceed twenty 
years, and a sinking fund shall be created on the issuing of the 
said bonds for their redemption, by raising annually a sum which 
will produce an amount equal to the sum of the principal and in¬ 
terest of said bonds at their maturity. All certificates of indebt¬ 
edness or revenue bonds issued in anticipation of the collection of 
taxes, which are not retired within five years after their date of 
issue, and bonds issued to provide for the supply of water, and any 
debt hereafter incurred by any portion or part of a city, if there 
shall be any such debt, shall be included in ascertaining the power 
of the city to become otherwise indebted. Whenever the bound¬ 
aries of any city are the same as those of a county, or when any 
city shall include within its boundaries more than one county, 
the power of any county wholly included within such city to be¬ 
come indebted shall cease, but the debt of the county heretofore 
existing shall not, for the purposes of this section, be reckoned as 
a part of the city debt. The amount hereafter to be raised by tax 
for county or city purposes, in any county containing a city of 
over one hundred thousand inhabitants, or any such city of this 
State, in addition to providing for the principal and interest of 
existing debt, shall not in the aggregate exceed in any one year 
two per centum of the assessed valuation of the real and personal 
estate of such county or city, to be ascertained as prescribed in 
this section in respect to county or city debt. 

Constitution, art. 8, § 10, as am’d to take effect January 1, 1900, Law 
1899, pg. 1601. 


152 


Cii. VII. 


MUNICIPAL DEBTS. 


§ isr 


Limitation of indebtedness. 

Further limitations.—county containing a city of more than 
one hundred thousand inhabitants, nor any such city shall 
contract any debt, the amount of which, exclusive of its outstand¬ 
ing debt, shall exceed a sum equal to five per centum of the aggre¬ 
gate valuation of the real property within its bounds, as assessed 
for State and county purposes upon the then last corrected assess¬ 
ment-roll, nor shall it contract any such debt if the amount thereof 
inclusive of its outstanding debts shall exceed a sum equal to ten 
per centum of such valuation. This section shall not he construed 
to prevent the issuing of certificates of indebtedness or revenue 
bonds issued in anticipation of the collection of taxes of amounts 
actually contained or to be contained in the taxes for the year when 
such certificates or revenue bonds are issued and payable out of 
such taxes. Nor shall this section be construed to prevent the 
issuing of bonds to provide for the supply of water, but the term 
of the bonds issued to provide for the supply of water shall not 
exceed twenty years, and the sinking fund shall be created on the 
issuing of such bonds for their redemption by raising annually a 
sum which will produce an amount equal to the amount of the 
principal of said sum and interest of said bonds at their maturity. 
This section shall not apply to debts contracted for the purpose 
of retiring or paying any existing indebtedness pursuant to the 

provisions of this chapter. 

Municipal Law, § 2; 2 R. S. 2101. 

Limitation continued.—An issue of town or county obligation 
shall not be authorized when such issue, with the amounts issued 
and outstanding under any previous or other authority of the 
board, shall exceed ten per centum of the assessed valuation of 
the real estate of such town or county, as it shall appear on the 
last assessment-rolls thereof, unless by the assent of a majority 
of the electors of such town or county, whose credit is proposed 
to be given, voting on the question at a regular town meeting of 
such town, or an annual election in such county; but in no case 
shall the amount of such town or county obligations, issued and 
outstanding, exceed one-third of such assessed valuation. This 
section shall not include any case where special authority has 
been given by the legislature to issue such obligations in excess. 

of the amounts herein authorized. 

County Law, § 13, as am’d by chap. 251, Laws 1893; 1 R. S. 738. 


153 


•§ 187 


MUNICIPAL DP]BTS. 


Cii. vn. 


Limitation of indebtedness. 

Limitation of indebtedness of town in Adirondack Park.— 

town, including a portion of the Adirondack park, shall hereafter 
contract any debt or dejbts which shall exceed the sum of three 
thousand dollars, except upon the duly verified petition of the 
owners of at least sixty-five per centum of the taxable real prop¬ 
erty therein, as such real property appears on the last preceding 
completed assessment roll of such town. For the purposes of this 
act, the consent of the comptroller shall be deemed to be the con¬ 
sent of the state. This section shall not apply to debts contracted 
for the purpose of retiring or paying any existing indebtedness 
pursuant to law. 

Town Laws, § 215, added by Laws 1904, chap, 436. 

This amendment of the constitution is not intended to be retroactive. 

Rogers v. Smith, 5 Hun, 475. 

To constitute a city purpose within the meaning of this section the pur¬ 
pose must be necessarily for the common good and general welfare of the 
people of the municipality, sanctioned by its citizens, public in character and 
authorized by the legislature. 

Sun Pat. Co. v. Mayer, 152 N. Y. 257; People ex rel. Murphy v. Kelly, 

’ 76 N. Y. 475. 

A municipal corporation cannot give away property or money or loan its 
money or credit to or in aid of any individual or corporation or become the 
owner of stock in or bonds of a corporation. 

Sweet V. Syracuse, 129 N. Y. 316. 

Any statute authorizing a town to repay to a citizen money which had been 
expended for a purely private purpose is an unauthorized gratuity .and void. 

Bush V. Supervisors, 13 Misc. 707. 

Legislatures cannot authorize taxation for the purpose of making a gift or 
paying gratuities. 

Matter of Jensen, 28 Misc. 378; Bush v. Supervisors, 159 N, Y, 216. 

Laws 1892, chap. 664, empowering supervisors to raise by taxation 
money to pay drafted men who served in the Civil war or paid commutation 
money is unconstitutional. 

Bush V. Supervisors, 159 N. Y. 212. 

The creation of liability of a town for the negligence of highway commis¬ 
sioners in its application and results is not a gift of the money or property of 
the town to or in aid of an individual within the meaning of this section of 
the constitution. 

Bidwell V. Town of Murray, 40 Hun, 190. 

The limitation applies to two cases: (1) a city containing over 100,000 
inhabitants, and (2) a county within which is a city containing that popu¬ 
lation. The power of the city or county is restricted only by the amount of 
its own debts, and the debts of both cannot be aggregated. 

Adams v. E. R. S. L, 136 N. Y. 52. 

Towns and other municipal corporations are organized for governmental 
purposes and their powers are limited and defined by the statutes under 

154 


Ch. VII. 


MUNICIPAL DEBTS. 

Resolutions; funded debt. 


§§ 188-190 


■which they are constituted. They cannot borrow money unless expressly 
authorized by statute or necessarily implied. 

Wells V. Salina, 119 N. Y. 280. 

Officers of municipal corporations are special agents and persons doing 
business with them are presumed to know just what their powers to bind 
the corporation are. 

People ex rel. Childs v. Cartwright, 9 Hun, 159. 

By this section a town is limited to ten per cent of the assessed valua¬ 
tion of the real estate therein, etc. 

Ghiglione v. Marsh, 23 A. D. 61. 

§ 188. Resolutions authorizing issue of obligations. —Every 
resolution of any such board (of supervisors), authorizing the 
issue of such obligations, shall specify the form thereof, the place 
of payment, in annual installments or otherwise, within a period 
not exceeding thirty years from the date of such obligation, and 
the rate of interest to be paid thereon, not exceeding the legal 
rate; and no such obligation shall be sold for less than par. Such 
resolution shall also contain a provision requiring adequate se¬ 
curity to be given by the officer, or board of officers authorized to 
issue such obligations, for the faithful performance of his or their 
duty in issuing the same, and the lawful application of the funds 
arising therefrom, and of the funds which may he raised by tax 
for the payment thereof, wffiich may come into their hands. 

County Law, § 14; 1 R. S. 738. 

§ 189. Funded debt. —A funded debt shall not be contracted 
by a municipal corporation, except for a specific object, expressly 
stated in the ordinance or resolution proposing it; nor unless such 
ordinance or resolution shall be passed by a two-third vote of all 
the members elected to the board of council adopting it, or sub¬ 
mitted to, and approved by, the electors of the town or county, or 
taxpayers of the village or city when required by law. Such 
ordinance or resolution shall provide for raising annually, by tax, 
a sum sufficient to pay the interest and the principal as the same 

shall become due. 

Municipal Law, § 5; 2 R. S. 2102. 

Funded debt is defined as meaning all indebtedness evidenced by a bond 
payable at a time beyond the eurrent fiscal year. 

People ex rel. Peene v. Carpenter, 31 A. D. 603. 


§ 190. Funded and bonded debts. —The bonded indebtedness 
of a municipal corporation, including interest due or unpaid, or 
any part thereof, may be paid up or retired by the issue of the 

155 


§ 190 


MUNICIPAL DEBTS. 
Debts. 


Ch. VII. 


new substituted bonds for like amounts by the board of super¬ 
visors or supervisor, board, council or officers having in charge 
the payment of such bonds. Such new bonds shall only be issued 
when the existing bonds can be retired by the substitution of the 
new bonds therefor, or can be paid up by money realized by the 
sale of such new bonds. Where such bonded indebtedness shall 
become due within two years from the issue of such new bonds, 
such new bonds may be issued and sold to provide money in 
advance to pay up such existing bonds when they shall become 
due. Such new bonds shall contain a recital that they are issued 
pursuant to this section, which recital shall be conclusive evidence 
of their validity and of the regularity of the issue; shall be made 
payable not less than one or more than thirty years from their 
date; shall bear date and draw interest from the date of the pay¬ 
ment of the existing bonds, or the receipt of the money to pay the 
same, at not exceeding the rate of five per centum per annum, 
payable quarterly, semi-annually or annually; and an amount 
equal to not less than two per centum of .the whole amount of 
such new bonds may be payable each year after the issue thereof. 
Such new bonds shall be sold and negotiated at the best price 
obtainable, not less than their par value; shall be valid and bind¬ 
ing on the municipal corporation issuing them; and until payable 
shall be exempt from taxation for town, county, municipal or 
state purposes. All bonds and coupons retired or paid shall be 
immediately canceled. A certificate shall be issued by the officer, 
board or body issuing such new bonds, stating the amount of 
existing bonds, and of the new bonds so issued, which shall be 
forthwith filed in the office of the county clerk. Except as pro¬ 
vided in this section, new bonds shall not be issued in pursuance 
thereof, for bonds of a municipal corporation adjudged invalid 
by the final judgment of a competent court. A majority of the 
taxpayers of a town, voting at a general town meeting, or special 
town meeting duly called, may authorize the issue in pursuance 
of this section of new bonds for such invalid bonds, and each new 
bond so issued shall contain substantially the following recital: 

The issue of this bond is duly authorized by a vote of the tax¬ 
payers of the said town,’’ which shall be conclusive evidence of 
such fact. The payment, adjustment or compromise of a part of 
the bonded indebtedness of a municipal corporation shall not be 
deemed an admission of the validity or a recognition of any part 


156 


Ch. VII. 


MUNICIPAL DEBTS. 


191, 192 


Issuance and registry of bonds, 

of the bonded indebtedness of such municipal corporation not 
paid, adjusted or compromised. 

Municipal Law, § 7, as am’d by Laws 1897, chap. 54; Laws 1901, chap. 
333, 

No provision expressly authorizes the appointment of agents or attorneys 
to discharge the duties that are imposed upon the several governmental 
ofiices mentioned in the several statutes above cited. 

People ex rel. Read v. Town of Smithville, 85 Hun, 114. 

The refunding act applies to every village, city or county owing such 
debts and desiring to extend it through an added period of credit. 

City of Poughkeepsie V. Quintard, 13G N. Y. 275. 

The constitution does not deprive municipalities of the right to com¬ 
promise a claim which they dispute and which might become a charge 
against the municipality to its full extent. 

Hill V. Peekskill, S. B. 101 N. 490. 

The two forms of extension authorized are, 1st, an exchange of old for new 
bonds securing the new credit at the lower rate of interest, and 2d, to meet 
the emergencj^ of a refusal by holders to make the exchange bond for bond, 
the issue and sale of new bonds, applying the proceeds to the cancellation of 
the old ones. 

City of Poughkeepsie v. Quintard, 13G N. Y, 275. 

When the original bonds are void they do not constitute an indebtedness of 
the town and the commissioners have no authority to issue new bonds for the 
purpose of paying or retiring them. 

Hill V. Peekskill S. B., 2G Hun, 161. 

This statute is an enabling act for all municipalities. 

City of Poughkeepsie v. Quintard, 13G N. Y. 275. 

It does not dispense with additional consents required by special act. 

People V, Parmerter, 158 N. Y. 385. 

§ 191. Issuance of municipal bonds. —Each bond issued by 
a municipal corporation shall be signed by each officer issuing the 
same, with the designation of his office; and the interest coupons 
attached thereto, if any, shall be signed by one of their number. 
Each such bond shall state the place of payment and, if no 

coupons are attached thereto, the name of the payee. 

Municipal Law, § 8; 2 R. S. 2103. 

The commissioners to issue the bonds are not town officers and represent the 
town no further than they could within the statute. 

Potter V. Greenwich, 26 Hun, 326; 92 N. Y. 662; Cagwin v. Hancock, 84 
N. Y. 532. 

The power is not limited to the employment of brokers to assist in pro¬ 
curing the sale of bonds. 

Armstrong v. Village of Ft. Edward, 159 N, Y^ 315. 

§ 192. Registry of municipal bonds. —Each municipal cor¬ 
poration shall keep in the office of its clerk suitable books, in 

157 


§ 193 


MUNICIPAL DEBTS. 

Bonds. 


Ch. VII.. 


which shall be entered a full description of the amount, rate of 
interest, class, number, date of issue, pursuant to what law, and 
maturity of all bonds issued by any of its officers, and, if such 
statement is not already entered, of all bonds converted from 
coupon into registered bonds. A bond to which no coupons are 
attached may be registered, at the request of the payee, in the 
books so kept in the office of such clerk, and a certificate of such 
registry shall be indorsed upon the bond by such clerk, and 
attested by his seal, if he has one. The clerk shall be entitled to 
a fee of twenty-five cents for each bond so registered. The prin¬ 
cipal and interest of a registered municipal bond shall be payable 
only to the payee, his legal representatives, successors or assigns, 
and shall be transferable only upon presentation to such clerk, 
with a written assignment duly acknowledged or approved. The- 
name of the assignee shall be entered upon such bond so trans¬ 
ferred and the books so kept in the office of the clerk. It shall be 
the duty of the clerk or other officer having charge of the office 
where such registry is kept, to transmit a statement of such 
indebtedness to the clerk of the board of supervisors of the county 
in which such office is situated, annually, on or before the first 
day of November. 

Municipal Law, § 9; 2 R. S. 2103. 

§ 193. Conversion of coupon into registered bonds. —When 
the owner of coupon bonds of a municipal corporation shall pre¬ 
sent any such bonds to the officers who issued the same, or their 
sucessors, with a written request for their conversion into 
registered bonds, such officer shall cut off and destroy the coupons 
and stamp, print or write upon each of the bonds a statement, 
properly dated, of the amount and value of such coupons, and 
that the interest, at the rate and on the date, as was provided by 
the coupons, as well as the principal, is to be paid to such owner, 
his legal representative, successors or assigns, at a place therein 
stated, which shall be the place stated in the coupons, unless 
changed with the written consent of the owner; and thereupon 
such bonds may be registered in the office of the clerk of the 
municipal corporation. This section shall not apply where^ 
provision is otherwise made by law or local ordinance, for the- 
conversion or exchange of coupons for registered bonds. 

Municipal Law, § 10; 2 R. S. 2104. 


158 


Ch. VII. 


MUNICIPAL DEBTS. 

Bonds, loans. 


§§ 194-197 


§ 194. How owner may make bonds non-negotiable. —The 
owner or holder of any corporate or municipal bond or obligation 
(except such as are designated to circulate as currency, payable to 
bearer), heretofore or hereafter issued in, and payable in this 
State, but not registered in pursuance of any state law, may make 
such bond or obligation or the interest coupon accompanying the 
same, non-negotiable by subscribing his name to a statement in¬ 
dorsed thereon that such bond, obligation or coupon is his 
property; and thereupon the principal sum therein mentioned is 
payable only to such owner or holder, or his legal representatives 
or assigns unless such bond, obligation or coupon be transferred 
by indorsement in blank, or payable to bearer or order, with the 
addition of the assignor’s place of residence. 

Negotiable Instrument Law, § 332. 

§ 195. Payment of municipal bonds. —^Where the bonds of a 
municipal corporation have been lawfully issued, and the pay¬ 
ment of the principal or interest thereof shall not have been other¬ 
wise paid or provided for, the same shall be a charge upon such 
corporation, and shall be levied and assessed, collected and paid 
the same as other debts and charges. When for any reason any 
portion of the principal or interest due upon such bonds shall not 
have been paid, the same shall be assessed, levied and collected 
at the first assessment and collection of taxes by such corporation 
after such omission. 

Municipal Law, § 6; 2 R. S. 2102. 

§ 196. Defects not invalidating municipal bonds. —When the 
bonds of a municipal corporation have been issued and sold by 
the proper authorities, and the time fixed for their maturity shall 
be for a longer period than provided by the law under which they 
were issued, a variance of not exceeding sixty days shall not 
afiect their validity. 

Municipal Law, § 11; 2 R. S. 2104. 

§ 197. Temporary loans. —It is the duty of the town to pro¬ 
vide means for the payment of its bonds lawfully issued. In 
case of failure to perform this duty the holder of the bonds may 
maintain an action against the town thereon even though by the 
act under which they were issued it is made the duty of the 
board of supervisors of the county to impose and levy a tax to 
pay the bonds. Such settled and admitted obligations of the 

159 


§§ 19S-300 MUNICIPAL DEBTS. Ch. vii. 

Taxpayers’ consent; share in debt, collection. 

town do not require the same to be audited and allowed by the 
board of town auditors, and the holder cannot resort to a manda¬ 
mus against the board of supervisors. 

Laws 1866, chap. 695, § 1; R. S. 2112. 

§ 198. Taxpayers’ consent to be filed. —The original written 
consent duly acknowledged or proved of the taxpayers to the 
loaning of money on the faith and credit of any town or city for 
the issuing of bonds of such towu or city to aid in the construction 
of any railroad in this State, shall be recorded and filed in the 
office of the clerk of the county in which such to\vns or cities may 
be situated, and a copy thereof, duly certified by the said county 
clerk, shall be filed in the office of the clerk of the town or city 
wherein the respective property affected thereby is situated, any 
law rquiring a different filing to the contrary notwithstanding. 

Laws 1880, chap. 695, § 1; 2 R. S. 2112. 

§ 199. Share of new town in debt.— Whenever any board of 
supervisors shall form a new town within its respective county, 
from parts of other towns, or town which shall have bonded to 
aid in the construction of any railroad under any act authorizing 
the same, and such bonds, or any part thereof, shall remain un¬ 
paid, or when any board of supervisors shall change the line of 
any town which shall have bonded to aid in the construction of 
any railroad in this State, and such bonds, or any part thereof, 
shall remain unpaid, the new town so formed and the part or 
parts taken from a town and added to another town shall pay a 
proportionate share of such bonds as shall remain unpaid, which 
share shall be ascertained from the assessed valuation of such 
town or towns as contained in the last equalized valuation of the 
assessment-roll, made prior to the formation of such town or the 
change of any such town line. 

Laws 1880,"chap. 336, § 1; 2 R. S. 2112. 

§ 200. Collection of same. —It shall be the duty of the rail¬ 
road commissioners of the town, any part of whose territory shall 
have been detached as aforesaid, to render a true statement to the 
board of supervisors, as now required by the General Railroad 
Act, of the amount necessary to pay the proportionate share be¬ 
longing to the territory detached from their town, which may be 
then coming due, and the board of supervisors shall add such 
proportionate share to the sums to be collected from the town so 

160 


VII MUNICIPAL DEBTS. §§ 201-204 

Annexed lands, etc., money collected, etc. 

formed, or to the part or parts which shall have been detached 
from a town and added to another town, to be collected as pre¬ 
scribed by law. 

Laws 1880, chap. 336, § 2. 

§ 201. Iiist of annexed lands and inhabitants.— The assessors 
of the town or towns to which shall have been added a part of 
another town shall yearly^ until such bonds be paid, make a 
separate and distinct list of the taxable inhabiants and lands 
contained in the territory so annexed in the assessment-roll of the 
said town, in all respects similar in form and manner to the 
assessment-roll as now made. Such list shall be designated in 
such roll List of annexed lands and inhabitants.’’ 

Laws 1880, chap. 336, § 3. 

§ 202. Moneys collected, how applied. —Such proportionate 
share of moneys collected as provided in the second section of this 
act shall be paid by the supervisor of the town wherein collected 
to the railroad commissioners of the town or towns from which 
such territory shall have been detached, and such commissioners 
shall use such moneys for the payment of the bonds issued in the 
same manner they are required to use the moneys raised in their 
own town. 

Laws 1880, chap. 336, § 4. 

§ 203. Application of last four sections. —The provisions of 
this act shall apply to all cases where a new town shall have been 
formed, or the line of any town shall have been changed by the 
board of supervisors of any county since the first day of January, 
eighteen hundred and seventy-nine, where no proceedings have 
been taken under chapter five hundred and ninety-seven of the 
laws of eighteen hundred and seventy. 

Laws 1880, chap. 336, § 5. 

§ 204. Towns bonded for New York and Oswego Midland rail¬ 
road. —^All real property within the corporate limits of any town 
assessed or liable to be assessed upon the assessment-roll of such 
town at the time of issuing bonds by said town pursuant to this 
•act (chap. 398, Laws 1866), and all acts amendatory thereof, 
shall continue to be assessed and assessable for all purposes what¬ 
soever in said town until said bonds, or any renewals thereof, 
are fully paid; and if the owner of such real property does not 
ireside within said town, then such real property shall be assessed 
11 161 


§ 205 


MUNICIPAL DEBTS. 


Ch. VII. 


Taxes of railroads. 

as non-resident land or to any occupant of said real property actu^ 
ally residing within said town. 

Laws 1866, chap. 398, § 25, as am’d by chap. 21, Laws 1883. 

In a case in Oneida county where lands situated in the town of Vienna 
(which is,,«o bonded) were assessed in the town of Vienna upon the lands 
situated therein, although the owner resided in the town of Verona, it was 
held to be properly taxable in Vienna for the lands situated in Vienna, and 
that the law relating to taxation, requiring lands divided by a town line to be 
assessed to the owner in the town where he resided, did not apply. 

Casterton v. Town of Vienna, 78 St. Rep. 868. 

§ 205. Municipal taxes of railroads payable to the county 
treasurer.—If a town, village or city has outstanding unpaid bonds, 
issued or substituted for bonds issued, to aid in the construction 
of a railroad therein, so much of all taxes as shall he necessary to 
take up such bonds, except school districts and highway taxes, 
collected on the assessed valuation of such railroad in such 
municipal corporation, shall he paid over to the treasurer of the 
county in which the municipal corporation is located. Such 
treasurer shall purchase with such moneys of any town, village or 
city, such bonds, when they can be purchased at or below par, 
and shall immediately cancel them in the presence of the county 
judge. If such bonds cannot be purchased at or below par, such 
treasurer shall invest such moneys in the bonds of the United 
States, of the State of New York, or of any town or village or 
city of such State, issued pursuant to law; and shall hold such 
bonds as a sinking fund for the redemption and payment of such 
outstanding railroad aid bonds. If a county treasurer shall un¬ 
reasonably neglect to comply with this section, any taxpayer of 
the town, village or city having so issued its bonds may apply to 
the county judge of the county in which such municipal corpora¬ 
tion is situated, for an order compelling such treasurer to execute 
the provisions of this section. Upon application of the town 
board of any town, the hoard of supervisors of the county in 
which said town is situated may authorize payment by the county 
treasurer of all moneys thus paid to him in any year by the 
railroads mentioned in this section, to the supervisor of such town,, 
for its use and benefit; to be applied either to the purchase of 
outstanding railroad aid bonds or the payment of interest thereon,, 
and any payment heretofore made in good faith by the treasurer 
of any county to any town or to the supervisor thereof, of the 
taxes received, in any year by such treasurer, from railroad cor¬ 
porations in that town is hereby validated. The county treasurer 

162 


Ch. vii. 


MUNICIPAL DEBTS. 


205 


Taxes of railroads. 


of any county in which one or more towns therein shall have 
issued bonds for railroad purposes, shall when directed by the 
board of supervisors or county judge of the county, execute and 
file in the office of the clerk of the county an undertaking with 
not less than two sureties, approved by such board or judge, to 
the effect that he will faithfully perform his duties pursuant to 
this section. The annual report of a county treasurer shall fully 
state, under the head of railroad sinking fund ” the name and 
character of all such investments made by him or his predecessors^ 

and the condition of such fund. 

General Municipal Law, § 12, as am’d by Laws 1903, chap. 515. 

An action as for money had and received is maintainable on behalf of the 
town against the county to recover the money so misappropriated. 

Strough V. Supervisors, 119 N. Y. 212. 

Such a cause of action arises when the county treasurer appropriates 
the money to the payment of county obligations. 

Kilbourne v. Supervisors, 137 N. Y. 170. 

A supervisor of a town has authority to maintain an action against a 
person who by his wrongful and fraudulent conduct has created a debt 
which the town will be compelled to pay. 

Mitchell V. Strough, 35 Hun, 86. 

A town can enforce through its supervisors by action or by a town tax¬ 
payer on its behalf the application by its county of the taxes collected from 
a railroad in the town to the satisfaction of the bonds issued by the town in 
aid of the railroad. 

Ackerman v. Supervisors, etc., 72 Hun, 616. 

A cause of action arises when the misappropriation is made. 

Pierson v. Wayne County, 87 Hun, 605. 

The action is applicable to any municipality having bonds outstanding 
issued under any statute in aid of the construction of any railroad within its 
bounds. 

Clark V. Sheldon, 134 N. Y. 333; Wood v. Supervisors, 136 N. Y. 403. 

The railroad taxes are applicable to bonds which have been issued for the 
construction of a railroad where such original bonds have fallen due. 

Matter of Van Tassell, 123 N. Y. 661. 

The act applies to the new renewal bonds. 

Barnum v. Supervisors, 62 Hun, 190; affirmed 137 N. Y. 179. 

When the assent of the taxpayer of a town to issue the bonds in aid of the 
railroad company is once manifested in the way prescribed by the legislature 
it is irrevocable. 

People V. Henshaw, 61 Barb. 409. 

If a sufficient number of taxpayers revoke their consent with the requisite 
formality before it is agreed upon, a subsequent issue of bonds is illegal. 

Springport v. Teutonia S. B., 84 N. Y. 403. 

The authorities of towns, villages, cities and counties have no right to 
divert or appropriate these taxes for other purposes. 

Clark V. Sheldon, 106 N. Y. 104. 

163 


§ 205 


MUNICIPAL DEBTS. 


Ch. vri. 


Taxes of railroads. 

The act requires the treasurer to invest the moneys collected from railroads 
within the bonded towns and to thus form a sinking fund for the redemption 
of the bonds. 

Wood V. Madison County, 136 N. Y. 403; Spaulding v. Arnold, 125 N. Y. 
194; Clark v. Sheldon, 106 N. Y. 104. 

The sinking fund provided for in the act up to the time that the bonds 
mature and b^ecome due and payable constitutes a fund which the town has 
the absolute right to have applied in the payment of the bonds without re¬ 
gard to the stock. 

Crowninshield v. Supervisors of Cayuga County, 124 N. Y. 583. 

It is the duty of the company to apply the moneys received from the taxa¬ 
tion of the railroad property to the formation of a sinking fund to pay off 
the same. 

Barnum v. Supervisors, etc., 62 Hun, 190; affirmed 137 N. Y. 179. 

The supervisors have no jurisdiction over the fund. 

Clark V. Sheldon, 134 N. Y. 333. 

The action is properly brought by the supervisor of the town in his name 
as its representative. 

Strough V. Supervisor, etc., 119 N. Y. 212. 

A town by bonding itself and causing a railroad to be built creates a new 
and additional property which becomes the subject of taxation. 

Crowninshield v. Supervisors, etc., 124 N. Y. 583. 

All taxes collected from railroad property within such towns are tied up 
for future use and current expenses, including the current interest on the 
bonds as the same fall due, have to be provided for by taxation on other 
property. 

Wood V. Supervisors, etc., 136 N. Y. 403. 

All taxes except school and road taxes imposed upon the railroads under 
the act of 1869 are required to be paid over to the county treasurer, and this 
obviously means all the taxes of every description, including town, village, 
eity, county and state taxes, except school and road taxes. 

Clark V. Sheldon, 106 N. Y. 104; Kilbourne v. Supervisors, etc., 137 N. 
Y. 170. 

The town through its officers or its town meeting cannot change the 
direction of the fund. 

Clark V. Sheldon, 134 N. Y. 333. 

The fund in the hands of the treasurer is a trust fund upon which the 
law has impressed a distinct purpose, and any action that diverts it from 
that purpose is illegal. 

Strough V. Supervisors, 119 N. Y. 219; Crowninshield v. Supervisors, 
124 N. Y. 583. 

A village has no power to issue its bonds in aid of a railroad except on a 
strict compliance wdth the terms of the statute. 

Culver V. Ft. Edward, 8 Hun, 340. 

Since the adoption by the people of the amendment to the state constitu¬ 
tion no town can loan its money or credit in aid of any corporation or be¬ 
come the owner of stock in any corporation or incur any indebtedness except 
for town purposes. 

Faulkner v. B. & J. R. R. Co., 69 N. Y. 491. 

The right to a bona fide purchaser of town bonds cannot be affected by 
the repeal of the law under which they were issued. 

Marsh v. Little Valley, 64 N. Y. 112. 

164 


Cii. VII. MUNICIPAL DEBTS. §§ 206-209 

Taxation, proceeds, duty of collector, etc. 

§ 206. Taxation. —All laws and parts of laws in so far as they 
exempt the property, real or personal, of the New York and Os¬ 
wego Midland railroad corporation from taxation are hereby 
repealed, and the real and personal property of the said corpora¬ 
tion is hereby made subject to State, county, town and municipal 
taxation. 

Laws 1874, chap. 296, § 1. 

§ 207. Proceeds of tax to be paid to commissioners of towns.— 

All moneys to be collected upon the real and personal property of 
the said corporation and upon said real property now or hereafter 
used or held, or which may hereafter be used or held by any 
receiver or successor of said corporation for county taxes in any 
of the towns or municipalities by which bonds have been issued in 
aid of the construction of the New York and Oswego Midland 
railroad, are hereby appropriated to said towns or municipalities 
respectively, and shall be paid over to the commissioners of such 
towns or municipalities appointed pursuant to an act entitled 

An act to facilitate the construction of the New York and 
Oswego Midland railroad, and to authorize towns to subscribe to 
the capital stock thereof, passed April 5, 1866,’’ or any act 
supplemental thereto or amendatory thereof, and the said moneys 
shall be by said commissioners expended for and applied to the 
payment of the interest on said bonds, or to the principal thereof. 

Laws 1874, chap. 296, § 2. 

§ 208. Duty of tax collector. —It shall be the duty of the 
collector of taxes of each such town or municipality to pay over 
to the said commissioners of his town or municipality, the 
amounts of the county tax collected by him from the said corpora¬ 
tion or the real and personal property thereof, within five days 
from the time the same is collected; and the said commissioners 
shall give to the said collectors a receipt for the amount of county 
taxes so received, which said receipts shall be returned to the 
treasurer of the county in which the said collector shall reside. 

Laws 1874, chap. 296, § 3. 

§ 209. Liability of collector and sureties. —^Cbllectors of taxes 
and the sureties on their official bonds shall be liable for any 
neglect or failure to pay over to the said commissioners the 
amounts, or any part thereof, by the provisions of this act directed 
to be paid by such collectors of taxes to the said commissioners. 

Laws 1874, chap. 286, § 4. 


165 


§§ 210-212 


MUNICIPAL DEBTS. 

Railroad commissioners, sale of stock. 


Ch. VII. 


§ 210. Appointment of railroad commissioners. —The county 
judge of any county within which is a municipal corporation 
having or being entitled to have railroad commissioners, when 
this chapter shall take effect, and in which the duties imposed 
upon such commissioners are not fully performed, shall continue 
to appoint and commission, upon the application of twenty free¬ 
holders within such corporation, three persons, who shall be free¬ 
holders and resident taxpayers therein, commissioners for the 
purpose of performing the duties and completing the business 
required of them pursuant to this chapter or any law. Such 
commissioners shall hold their office for five years, and until 
others are appointed by the county judge, unless their duties shall 
he sooner performed, or the office shall be abolished, who shall 
also, in like manner, fill any vacancies that may exist therein. 
Such commissioners shall each receive the sum of three dollars per 
day for each day actually engaged in the discharge of their duties, 
and the necessary disbursements to be audited and paid by the 
usual auditing and disbursing officers of such municipal corpora¬ 
tion. A majority of such commissioners, at a meeting of which 
all have notice, shall constitute a quorum. 

Municipal Law, § 14; 2 R. S. 2105. 

§ 211. Oath and undertaking oi commissioners. —^Before en¬ 
tering upon their duties such commissioners shall take the 
constitutional oath of office, and make and file with the county 
clerk of their county their joint and several undertaking, with 
two or more sureties to he approved by the county judge of their 
county, to the effect that they will faithfully discharge their 
duties as such commissioners, and truly keep, pay over and 
account for all moneys belonging to such corporation coming into 
their hands. 

Municipal Law, § 15; 2 R. S. 2105. 

§ 212. Exchange or sale of railroad stock and bonds. —The 

commissioners or officers of a municipal corporation, having the 
lawful charge and control of any railroad stock or bonds, for or 
in payment of which the bonds of such municipal corporation 
have been lawfully issued in aid of such railroad corporation, 
may exchange the stock or bonds of such railroad corporation for 
and in payment of such bonds, or the new substituted bonds of 
such municipal corporation, when such exchange can be made 
for not less than the par value of the stocks or bonds so held by 

166 


Ch. vii. 


MUNICIPAL DEBTS. 

Commissioners’ annual report. 


§ 213 


them. If they cannot make such exchange they may sell such 
stocks or bonds at not less than par; but they may, on the appli¬ 
cation and with the approval of the governing board of the 
municipal corporation owning such stock and bonds, exchange, 
sell or dispose of such stock or bonds, at the best price and upon 
the best terms obtainable, for the municipal corporation they 
represent, and shall execute to the purchaser the necessary trans¬ 
fers therefor. All moneys received for any stock or bonds shall 
only be applied to the payment and extinguishment of the bonds 
of the municipal corporation, lawfully issued in aid of any such 
railroad, or substituted therefor; except that if the bonds so 
issued or substituted have all been paid, or the moneys so realized 
;shall be more than sufficient to pay them in full, and all costs 
and expenses of the sale, such proceeds or balance thereof shall 
be paid by the officers making the sale, to the supervisor of the 
town, or the treasurer of the municipal corporation, and applied 
to such lawful uses as the governing board of the municipal cor¬ 
poration, entitled to the same, may direct. The provisions of 
this section shall apply to all such commissioners or officers of a 
municipal corporation elected or appointed or acting under the 
provisions of any special act, and the authority hereby conferred 
:shall not be limited by the provisions of any such special act. 

Municipal Law, § 16; 2 R. S. 2105; see Municipalities, Laws 1880, 
chap. 336. 

§ 213. Annual report of commissioners and payment of bonds. 
—The commissioners of a municipal corporation, having in charge 
the moneys received and collected, and who are responsible for 
the payment of the interest of the bonds lawfully issued by such 
municipal corporation, in aid of railroads, shall annually report 
to the governing board of the municipal corporation, the total 
amount of the municipal indebtedness of the municipal corpora¬ 
tion they represent, upon such bonds or such new bonds substi¬ 
tuted therefor, the date of the bonds and when payable, the rate 
of interest thereon, the acts under which they were issued, the 
amount of principal and interest that will become due thereon 
before the next annual tax levy and collection of taxes for the 
next succeeding year, and the amount in their hands applicable to 
the payment of the principal or interest thereon. Each year such 
governing board shall levy and collect of the municipal corpora¬ 
tion sufficient money to pay such principal and interest, as the 
same shall become due and payable. When collected, such 

167 


§§ 214, 215 


MUNICIPAL DEBTS. 


Ch. VII. 


Loans by commissioners, reissue of bonds. 

moneys, with the unpaid sums on hand, shall be forthwith paid 
over to such commissioners, and applied by them to the purposes^ 
for which collected or held. When paid, such bonds shall be 
presented by such commissioners to the governing board of the 
municipal corporation, at least five days before the annual town 
meeting, village or city election, or meeting of the board of 
supervisors, next thereafter held, who shall cancel the same, and 
make and file a record thereof in the clerk’s office of the munici* 
pal corporation, whose bonds were so paid or canceled. 

Municipal Law, § 17; 2 R. S. 2106. See § 1673, post. 

§ 214. Accounts and loans by commissioners. —Such commis¬ 
sioners shall present to the auditing hoard of the municipal 
corporation they represent, at each annual meeting of such board, 
a written statement or report, showing all their receipts and 
expenditures, with vouchers. They shall also loan on proper 
security or collaterals, or deposit in some solvent hank, or hanking 
institutions, at the best rate of interest they can obtain, or invest 
in the bonds of the municipal corporation they represent, or in 
bonds of the State, or of any town, village, city or county therein, 
issued pursuant to law, or in the bonds of the United States, all 
moneys that shall come into their hands by virtue of their office, 
and not needed for current liabilities; and all earnings, profits or 
interest accruing from such loans, deposits or investments shall 
be credited to the municipal corporation they represent, and ac¬ 
counted for in their annual settlement with the governing board 
thereof. 

Municipal Law, § 18; 2 R. S. 2106. 

§ 215. Reissue of lost or destroyed bonds. —When any bonds 
lawfully issued by a municipal corporation in aid of any railroad, 
or in substitution for bonds so issued, shall be lost or destroyed, 
such commissioners may issue new bonds in the place of th^ ones 
so lost or destroyed, at the same rate of interest, and to become 
payable at the same time, upon the owner furnishing satisfactory 
proof, by affidavit, of such o^vnership, and loss or destruction, and 
a written indemnity, with at least two sureties, approved as to 
form and sufficiency by the county judge of the county in which 
such municipal corporation is situated. Every new bond so 
issued shall state upon its face the number and denomination of 
the bond for which it is issued, that it is issued in the place of 
such bond claimed to have been lost or destroved, that it is issued 

168 


Ch.vii. municipal debts. §§ 2 U -220 

Voting of railroad stock, annual report of supervisor. 


as a duplicate thereof, and that but one is to be paid. Such 
affidavit and indemnity, duly indorsed, shall be immediately filed 
in the county clerk’s office. 

Municipal Law, § 19; 2 R. S. 2106. 

§ 216. Voting on railroad stock.— At any meeting of the 
stockholders of any railroad corporation to consider any agree¬ 
ment or proposition to consolidate or lease, the commissioners or 
other officers of any municipal corporation holding or having 
charge of any of the capital stock of such railroad corporation 
shall represent such municipal corporation and may act and vote 
in person or by proxy on all matters relating to such consolidation 
or lease in the same manner as individual stockholders. 

Railroad Law, § 75, as am’d by chap. 546, Laws 1893; 3 R. S. 2555. 

§ 217. Annual reports to board of supervisors. —^When a town 
has a public debt, consisting of bonds, or other evidence of debt 
issued on the credit of the town, the supervisor thereof shall make 
a report to the board of supervisors of the county, at every annual 
session thereafter, of the amount of such indebtedness. 

Town Law, § 210; 3 R. S. 3239; as to the limitation of the debt see ante 
§ 1643. 

§ 218. Form of reports. —Such report shall he in tabular 
form, specifying the different acts under which the bonds or debts, 
were issued, with the rate of interest thereon, the amount unpaid 
at the time of the election of the supervisor, and the amount of 
debt paid at the date of his report, and coming due during his 

term of office. 

Town Law, § 211. 

§ 219. Publication of report. —The report so made shall he 
published in the annual report of the proceedings of the board of 

supervisors. 

Town Law, § 212. 

§ 220. Duplicate reports. —The supervisor shall also, at the 
expiration of his term of office, at the annual town meeting, make 
and present thereto, a duplicate copy of such report to the board 
of supervisors, including and adding thereto, the amount of bonds 
issued, and the amounts and interest paid, since the date of the 
report up to the day and date of his term of office, duly attested 
before a justice of the peace of his town, and which report shall 

169 


■§§ 221, 222 


MUNICIPAL DEBTS. 


Ch. VII. 


Report, bonds. 

be filed in the town clerk’s office of the town, subject to the inspec¬ 
tion, by an elector thereof. 

Town Law, § 213. 


§ 221. Form of report.— 

To the Honorable, the Board of Supervisors of.County: 

The undersigned supervisor of.in said county in compliance 

witli town law, sections 210 and 211 respectfully reports: That the bonded 

indebtedness of the said town of.was at the time of my election 

as supervisor of said town at its last town meeting.$ 

The amount paid at the date of this report.$ 

During my term of office, to-wit. 

there will become due on said indebtedness.$ 


$ 


The bonds above referred to bear date.and were 

issued in accordance with the laws of 1881, Chapter 522, which provides that a 
payment of a like amount of bonds issued in aid of the Rochester and State 
Line Railroad Company, and bear interest at the rate of .... per cent, payable 
semi-annually at the office of the Security Trust Company of Rochester, with 
the bonds being payable at the same place on maturity. 

The bonds are divided into six series of five One Thousand Dollar bonds 
■each, and numbered from one to six inclusive. Series one was payable 
., and one series annually thereafter until all are paid. 

The amount to be provided for the coming year is as follows: 

Interest September 1st and May 1st, 190.$ 

Series 2 payable May 1st, 190.$ 


Total .$- 

Dated., 190.. .. 


Respectfully submitted, 

A report of town bonds issued under the act of 1869 should also contain a 
statement of the sinking fund. 

The following form will answer: 

The railroad sinking fund is as follows: 

Amount on hand.$ 

which is invested as follows: 

Bonds issued by the town of. on the day 

of.. 190, due .190, with interest 

at . per cent.$ 

Bonds issued by the county of. 

the.day of., 190...., due. 

with interest at....per cent, payable., 190.$ 

Cash on hand and deposited in.bank.$ 


In my opinion all of said investments are good. 


$ $ 


§ 222. Cancellation of bonds.—All such bonds and coupons 
thereof paid, shall be cancelled by the town board of the town, at 
a meeting thereof to be held for that purpose, within ten days 
previous to the annual town meeting; and a record thereof shall 

170 

































Ch. VII. 


MUNICIPAL DEBTS. 


§§ 223-225 


Actions against officers. 

'be filed, signed by the board, in the office of the clerk of the town. 

Town Law, § 214; 3 R. S. 3240. 

For report to clerk of board of supervisors, see § 52, County Law, 

§ 223. Actions against officers, etc.—Any hona fide purchaser 
and holder of any bonds or other obligations for the payment of 
money payable to bearer and transferable by delivery, and any 
such purchaser and holder of any interest-bearing coupon or 
obligation originally attached to such bonds, which said bonds or 
coupon shall have been issued or put in circulation by means of 
the misfeasance, malfeasance or negligence of any public officer, 
of any of the civil or municipal divisions of this State, whose 
right of recovery or cause of action upon any such bond or coupon 
has been, or shall be, determined by the judgment of a court of 
competent jurisdiction in any suit or action, or who has been or 
shall be a privy to such suit or action, may within three years 
after the determination of said right of recovery and cause of 
action begin an action against such officer, and recover all dam¬ 
ages which said purchaser, holder or privy shall have suffered 
because of the misfeasance, malfeasance or negligence of such 
public officer. 

Laws 1895, chap. 792, § 1; 2 R. S. 2110. 

§ 224. Same, by municipal corporation.—Any municipal cor¬ 
poration within this State, or any civil division of the State, 
which has been or shall be compelled to pay any negotiable bond, 
or any coupon originally attached to such bond, by the judgment 
of a court of competent jurisdiction, because of the misfeasance, 
malfeasance or negligence of any public officer or agent of such 
municipal corporation or civil division, may within three years 
from the time when such payment shall have been compelled as 
aforesaid; begin an action against any such officer in any court of 
competent jurisdiction and recover the amount so paid with inter¬ 
est from the time of such payment. 

Laws 1895, chap. 792, § 2. 

§ 225. Limitation of time.—N’o limitation of the time for 
commencing an action shall affect any of the actions hereinbefore 
mentioned, except as herein provided, and in such action an order 
of arrest and an execution against the person of the defendant 
may be issued in the manner and form provided by the Code of 

171 


§ 226 


MUNICIPAL DEBTS. 


Ch. VII. 


Appeals. 

Civil Procedure against a person who shall have wrongfully mis¬ 
appropriated money held by him in a fiduciary capacity. 

Laws 1895, chap. 792, § 3. 

§ 226. Appeals, etc. —In any suit or action upon any coupon 
or coupons hereinbefore mentioned, or upon any bonds hereinbe¬ 
fore mentioned, or to recover any damages hereinbefore men¬ 
tioned, any party to such action shall have and is hereby granted 
a right to appeal to the general term or appellate division of the 
Supreme Court from the judgment of any trial court, or to the 
court of appeals from any judgment of the general term or of the 
appellate division of the Supreme Court, although the amount in 
controversy in such action has been or may be less than five 
hundred dollars. Appeals from any inferior court to any appel¬ 
late court, including an appeal to the Court of Appeals, although 
the amount in controversy may be less than five hundred dollars,, 
from any judgment in any suit or action to recover against 
any municipal corporation or civil division of this State upon 
any negotiable bonds or upon any coupon originally attached 
thereto, issued or put in circulation by the agents or officers, of 
such municipal corporations or civil division of this State, may 
be taken by any person who has been or shall be bound as a privy 
by such judgment within sixty days after such privy shall have 
been served by any of the parties to such civil action, with a copy 
of the said judgment and with a written notice of the entry 
thereof, and said appeal may be taken in the name of such party 
without entering an order of substitution as such party by said 
person so bound as a privy, upon his giving the security and 
serving the notices of appeal prescribed by the Code of Civil 
Procedure concerning an appeal by a party to such an action, and 
also upon giving to the party in whose name such an appeal is 
taken an undertaking with two sufficient sureties conditioned in 
the penal sum of five hundred dollars, to save such party to such 
action in whose name such appeal shall be taken harmless of and 
from all costs and disbursements which may be recovered against 
him upon such appeal, which said undertaking shall be approved 
as to its form and as to the sufficiency of the sureties thereon by 
justices of the Supreme Court. Said appeal, when so taken by 
said privy, shall be conducted and determined in the same manner 
as if taken by said party of the said action, except as herein 
otherwise provided. 

Laws 1895, chap. 192, § 4. 


172 


Ch. VII. 


MUNICIPAL DEBTS. 

Definition, expenditures. 


§§ 227, 228 


§ 227. Definition of municipal corporation.—The term ^^mu¬ 
nicipal corporation,” used in this chapter, includes only a county, 
town, city and village, and the term governing board ” includes 
the board of supervisors of a county, the town board of a town, 
the common council of a city and the hoard of trustees of a 
village. 

Municipal Law, § 1; 2 R. S. 2100. 

Municipal corporation is also defined in the General Corporation Laws as 
follows: “ A municipal corporation includes a county, town, school district, 

village and city, and any other territorial division of the state established by 
law with powers of local government.” 

Gen. Corp. Laws, § 2. 

§ 228. Investigation of expenditures of towns and villages.— 

If twenty-five freeholders in any town or village shall present to 
u justice of the Supreme Court of the judicial district in which 
such tovm or village is situated, an affidavit, stating that they are 
freeholders and have paid taxes on real property within such town 
or village within one year, that they have reason to believe that 
the moneys of such town or village are being unlawfully or cor¬ 
ruptly expended, and the grounds of their belief, such justice, 
upon ten days’ notice to the supervisor, and the officers of the 
toA\m disbursing the funds to which such moneys belong, or the 
trustees and treasurer of the village, shall make a summary in¬ 
vestigation into the financial affairs of such town or village, and 
the accounts of such officers, and, in his discretion, may appoint 
experts to make such investigation, and may cause the result 
thereof to be published in such manner as he may deem proper. 

The cost incurred in such investigation shall be taxed by the 
justice, and paid, upon his order, by the officers whose expendi¬ 
tures are investigated, if the facts in such affidavit be substantially 
proved, and otherwise, by the freeholders making such affidavit. 
If such justice shall be satisfied that any of the moneys of such 
tovm or village are being unlawfully or corruptly expended, or 
are being appropriated for purposes to which they are not prop¬ 
erly applicable, or are improvidently squandered or wasted, he 
shall forthwith grant an order restraining such unlawful or 
corrupt expenditure, or such other improper use of such moneys. 

Municipal Law, § 3; 2 R. S. 2101. 

An appeal lies to the Appellate Division from an order of the judge re¬ 
straining the payment of portions of a bill of the town board of audits and 
charging the cost upon the members of the board and others whose accounts 
were examined. 

Matter of Hempstead, 32 A. D. 6. 

173 




§ 229 MUNICIPAL DEBTS. Ch. vii.. 

Suits. 

The adjudication of a board of audit proceeding regularly within its juris¬ 
diction, establishing a claim against a town, although the allowance may be 
excessive or although it may err in its conclusions upon the facts, does not 
constitute waste or injury to the property of the town within this act. 

N. Y. C. R. Co. V. Main, 54 St. Rep. 384. 

In summary proceedings under the statute for the investigation of the 
finance affairs of a village, it is not proper to appoint one of the complain¬ 
ants as an expert to make the investigation at least without the consent of all 
parties. 

Matter of Plattsburgh, 157 N. Y. 78. 

A taxpayer cannot maintain the action where it is shown that the officer 
of the municipality acted in good faith and with no intent or purpose to in¬ 
jure or defraud a taxpayer unless the act complained of was beyond his 
authority and wholly illegal and void. 

N. Y. C. R. Co. V. Main, 54 St. Rep. 384. 

Under Chapter 307 of the Laws of 1879 providing for summary investiga¬ 
tion of unlawful and corrupt expenditures of village officers, a justice has no 
power to investigate or correct evils resulting from mere error in judgment 
and foolish expenditures, but only where there has been either an unlawful or 
corrupt expenditure. 

Matter of Syracuse, 20 Abb. N. C. 131. 

The Court of Appeals may review an order made by the justice of the 
Supreme Court and affirmed by the Appellate Division as a final order in the 
special proceeding. 

Matter of Plattsburgh, 157 N. Y. 78. 

The special proceedings herein are within the meaning of Sections 3383 and 
3334 of the Code of Civil Procedure. 

Matter of Hempstead, 32 App. Div. 6. 

§ 229. Suits under the Code of Civil Procedure. —An action to 
obtain a judgment, preventing waste of or injury to the estate, 
funds or other property of a county, towui, city or incorporated 
village of the State, may be maintained against any officer 
thereof, or any agent, commissioner or other person acting in its 
behalf, by a citizen resident therein, who is assessed for and is 
liable to pay, or, within one year before the commencement of the 
action, has paid, a tax therein. This section does not affect any 
right of action in favor of a county, city, town or incorporated 
village, or any public officer. 

Code Civ. Pro., §1925. 

An action in equity brought by a taxpayer to have bonds cancelled should 
be brought promptly and lateness may defeat the action. 

Alvord V. Syracuse Bk., 98 N. Y. 699; T. of Mertz v. Cook, 18 N. Y. 510. 

An action by a taxpayer to restrain the governing body from official action 
within its power and discretion without any charge of fraud, collusion, cor¬ 
ruption or bad faith cannot be maintained, although it is alleged that such 
intended action is unwise and without due regard to economy. 

Talcott V. Buffalo, 125 N. Y. 288; Covers v. Bd. Sup. \V. Co., 171 N Y 
408. 


174 


Ch. VII. 


MUNICIPAL DEBTS. 

Prosecution of officials. 


§ 230 


A taxpayer’s action will be only when the acts complained of are without 
the power of the officers to do or when their action is corrupt, fraudulent or 
in bad faith. Any other construction of the statute would subject the dis¬ 
cretionary power of the officers to review of the courts at a suit by taxpayer. 

Talcott V. Buffalo, 125 N. Y. 288; Green v. Knox, 76 N. Y. 

If the mayor refuses to appoint under civil service rule or makes errone¬ 
ous appointment mandamus is the proper remedy and a taxpayer’s action to 
enjoin payment to a person improperly holding office is not proper remedy. 

Chittenden v. Wurster, 152 N. Y. 345. 

§ 230. Prosecution of officials for illegal acts, etc.—All offi¬ 
cers, agents, commissioners and other persons acting, or who 
have acted, for and on behalf of any county, town, village or 
municipal corporation in this State, and each and every one of 
them, may be prosecuted, and an action or actions may he main¬ 
tained against them to prevent any illegal official act on the part of 
any such officers, agents, commissioners or other persons, or to pre¬ 
vent waste or injury to, or to restore and make good, any property, 
funds or estate of such county, town, village or municipal corpora¬ 
tion by any person or corporation whose assessment, or by any num¬ 
ber of persons or corporations, jointly, the sum of whose assess¬ 
ments shall amount to one thousand dollars, and who shall be 
liable to pay taxes on such assessment or assessments in the 
county, town, village or municipal corporation to prevent the 
waste or injury of whose property the action is brought, or who 
have been assessed or paid taxes therein upon any assessment or 
assessments of the above-named amount within one year previous 
to the commencement of any such action or actions. Such person 
or persons, corporation or corporations upon the commencement 
of such action, shall furnish a bond to the defendant therein, to 
be approved by a justice of the Supreme Court or the county 
judge of the county in which the action is brought, in such pen¬ 
alty as the justice or judge approving the same shall direct, but 
not less than two hundred and fifty dollars, and to be executed 
by any two of the plaintiffs, if there he more than one party 
plaintiff, providing said two parties plaintiff shall severally 
justify in the sum of five thousand dollars. Said bond shall be 
approved by said justice or judge and be conditioned to pay all 
costs that may be aw^arded the defendant in such action if the 
court shall finally determine the same in favor of defendant. 
The court shall require, when the plaintiffs shall not justify as 
above mentioned, and in any case may require two more suf¬ 
ficient sureties to execute the bond above provided for. Such 

175 


§ 230 MUNICIPAL DEBTS. Ch. vii. 

Prosecution of officials. 

bond shall be filed in the office of the county clerk of the county 
in which the action is brought, and a copy shall be served with 
the summons in such action. If an injunction is obtained as 
herein provided for, the same bond may also provide for the 
payment of the damages arising therefrom to the party entitled 
to the money, the auditing, allowing, or paying of which was 
enjoined, if the court shall finally determine that the plaintiff 
is not entitled to such injunction. In case the waste or injury 
complained of consist in any board, officer or agent in any county, 
to^vn, village or municipal corporation, by collusion or otherwise, 
contracting, auditing, allowing or paying, or conniving at the 
contracting, audit, allowance or payment of any fraudulent, 
illegal, unjust or inequitable claims, demands or expenses, or any 
item or part thereof against or by such county, town, village or 
municipal corporation, or by permitting a judgment or judgments 
to be recovered against such county, tovm, village or municipal 
corporation, or against himself in his official capacity, either by 
default or without interposition and proper presentation of any 
existing legal or equitable defenses, or by any such officer or 
agent, retaining or failing to pay over to the proper authorities any 
funds or property of any county, town, village or municipal cor¬ 
poration, after he shall have ceased to be such officer or agent, the 
court may, in its discretion, prohibit the payment or collection 
of any such claims, demands, expenses or judgments, in whole or 
in part, and shall enforce the restitution and recovery thereof, if 
heretofore or hereafter paid, collected or retained by the person 
or party heretofore or hereafter receiving or retaining the same, 
and also may, in its discretion, adjudge and declare the colluding 
or defaulting official personally responsible therefor, and out of 
his property, and that of his bondsmen, if any, provide for the 
collection or repayment thereof, so as to indemnify and save 
harmless the said county, town, village or municipal corporation 
from a part or the whole thereof; and in case of a judgment, the 
court may, in its discretion, vacate, set aside and open said 
judgment, with leave and direction for the defendant therein to 
interpose and enforce any existing legal or equitable defense 
therein, under the direction of such person as the court may, in 
its judgment or order, designate and appoint. All books of 
minutes, entry or account, and the books, bills, vouchers, checks, 
contracts or other papers connected with or used or filed in the 
•office of, or with any officer, board or commission acting for or on 

176 


€h. V£I. 


MUNICIPAL DEBTS. 


§ 231 


Funds illegally appropriated. 

behalf of any county, town, village or municipal corporation in 
this State are hereby declared to be public records, and shall be 
open, subject to reasonable regulations to be prescribed by the 
officer having the custody thereof, to the inspection of any tax¬ 
payer. This section shall not be so construed as to take away any 
right of action from any county, town, village or municipal cor¬ 
poration, or from any public officer, but any right of action now 
existing, or which may hereafter exist, in favor of any county, 
town, village or municipal corporation, or in favor of any officer 
thereof, may be enforced by action or otherwise by the persons 
hereinbefore authorized to prosecute and maintain actions; and 
whenever by the provisions of this section an action may be 
prosecuted or maintained against any officer or other person, his 
bondsmen, if any, may be joined in such action or proceeding and 
their liabilities as such enforced by the proper judgment or direc¬ 
tion of the court; but any recovery under the provisions of this 
act shall be for the benefit of and shall be paid to the officer 
entitled by law to hold and disburse the public moneys of such 
county, town, village or municipal corporation, and shall, to the 
amount thereof, be credited the defendant in determining his 
liability in the action by the county, town, village or municipal 
corporation or public officer. The provisions of this act shall apply 
as well to those cases in which the body, board, officer, agent, 
commissioner or other person above named has not, as to those in 
which it^ or he has jurisdiction over the subject-matter of its 
action. 

Laws 1881, chap. 521, as am’d by chap. 301, Laws 1892; 3 R. S. 3157, 
Pecisions: Warren v. Baldwin, 105 N. Y. 534; Talcott v. Buffalo, 125 
N. Y. 280; Sweet v. Syracuse, 129 N. Y. 310; Boyers v. O’Brien, 153 
N. Y. 362. 

§ 231. Actions for funds, etc., illegally appropriated. —Where 
any money, funds, credits or other property held or owned 
* * * officially or otherwise, for or in behalf of a govern¬ 

mental or other public interest, by a domestic, municipal or other 
public corporation, or by a board, officer, custodian, agency or 
agent of the State, or of a city, county or town * * * has 

been or is hereafter, without right, obtained, received, converted 
or disposed of, an action to recover the same, or to recover dam¬ 
ages or other compensation for so obtaining, receiving, paying, 
converting or disposing of the same or both, may be maintained 


12 


177 


§§ 232-234 


MUNICIPAL DEBTS. 


Ch. VII. 


Disposition of proceeds of action. 

by the people of the State in any court of the State, having 
jurisdiction thereof. * * * 

Code of Civ. Pro., § 1969. 

§ 232. Title to, vests in the people. —Upon the commence- 
ment by the people of the State of any action, suit or other 
judicial proceeding, as prescribed in this article, the entire cause 
of action, including the title to the money, funds, credits or other 
property, with respect to which the suit or action is brought, and 
to the damages or other compensation recoverable for the obtain¬ 
ing, receipt, payment, conversion or disposition thereof, if not 
previously so vested, is transferred to and becomes absolutely 
vested in the people of the State. 

Code Civ. Pro., § 1972. 

§ 233. TJltimate disposition of proceeds of action in court of 
the State. —Any court of the State, in which an action is brought 
by the people, as prescribed in this article, may by the final 
judgment therein, or by a subsequent order, direct that any money, 
funds, damages, credits or other property, recovered by, or 
awarded to, the plaintiff therein, which, if that action had not 
been brought, would not have vested in the people, be disposed 
of, as justice requires, in such manner as to reinstate the lawful 
custody thereof, or to apply the same, or the proceeds thereof, to 
the objects and purposes for which they were authorized to be 
raised or procured; after paying into the State treasury, out of 
the proceeds of the recovery, all expenses incurred by the people 
in the action. 

Code Civ. Pro., § 1974. 

§ 234. Upon petition of corporation, etc., aggrieved. —Any 

corporation, board, officer, custodian, agency or agent, may, 
in behalf of any city, county, town, village or other division, 
subdivision, department or portion of the state, which was not a 
party to an action, brought as prescribed in this article, and 
which claims to be entitled to the custody or disposition of any of 
the money, funds, damages, credits or other property, recovered 
by or awarded to the plaintiff, by the final judgment in the 
action, or any of the proceeds thereof, and not disposed of as 
prescribed in the last section, present, at any time after the actual 
collection of the money, and its payment into the State treasury, 
or the actual receipt of the property by the people, to the Supreme 

178 


Ch. VII. 


MUNICIPAL DEBTS. 

Jurisdiction. 


§ 235 


Court, at a special term thereof held in the county of Albany, a 
verified petition, setting forth the facts, and praying for the relief 
to which he or it is entitled. Notice of the application and a 
copy of the petition must he served upon the attorney-general. 
Upon the hearing the court may make such a final order, as jus¬ 
tice requires, for the disposition of the money or other property, 
as prescribed in the last section. 

Code Civ. Pro., § 1975. 

§ 235. Jurisdiction of Court of Claims. — Section 1. Any 
county of this state, containing one or more towns, villages or 
cities which have heretofore issued bonds to aid in the construc¬ 
tion of any railroad passing through such towns, cities or villages, 
may present to the Court of Claims a claim for the amount of 
state taxes collected from or paid by any such railroad within the 
several towns, villages or cities of such county which were so 
bonded to aid in the construction of any such railroad, since the 
eighteenth day of May, eighteen hundred and sixty-nine, and 
which said taxes were paid by the county treasurer of such county 
to the state treasurer. Jurisdiction is hereby conferred upon the 
Court of Claims to hear, audit and determine such claims and to 
make awards and render judgments therefor against the State 
and in favor of such claimants, without interest thereon. 

§ 2. The amount which shall be awarded to any county as 
provided in section one of this act, shall be paid to the county 
treasurer of such county; and such county treasurer shall invest 
and apply the same in the manner and for the purposes provided 
by section four of chapter nine hundred and seven of the laws of 
eighteen hundred and sixty-nine, entitled An act to amend an 
act entitled ^ An act to authorize the formation of railroad com¬ 
panies and to regulate the same,’ passed April second, eighteen 
hundred and fifty, so as to permit municipal corporations to aid 
in the construction of such railroads,” and the acts amendatory 
thereof; except that in case such county shall have heretofore paid 
to any such town, village or city, such state taxes or any portion 
thereof, or in case such county treasurer has heretofore set aside 
such state taxes or any portion thereof, for the benefit of such 
town, village or city, in the manner provided by said section four 
of chapter nine hundred and seven of the laws of eighteen hundred 
and sixty-nine and the acts amendatory thereof, then and in that 
case, such moneys or the portion thereof so paid or set aside as 

179 


I 235 MUNICIPAL DEBTS. Ch. vii. 

Jurisdiction. 

aforesaid, shall be used and applied by such county treasurer for 
the general purposes of the county. 

§ 3. No award shall be made or judgment rendered herein 
against the State, unless the facts proved shall make out a case 
against the State, which would create a liability, were the same 
established in a court of law or equity against an individual or 
corporation or municipality; and in case such liability shall be 
satisfactorily established, then the court of claims shall award to 
and render judgment for the claimants for such sums as shall 
be just and equitable, notwithstanding the lapse of time since the 
accruing of said damages, provided any claim hereunder shall be 
filed with the court of claims within one year after the passage of 
this act. 

Laws 1899, chap. 336. 


180 


CHAPTER EIGHT. 


PUBLIC OPFICEBS. 


§236. Officials not to be interested in 
contracts. 

§237. Misappropriation by public offi¬ 
cers, etc. 

§238. Other violations of law. 

§239. Acting without having quali¬ 
fied. 

§240. Acts of officer de facto. 

§241. Corrupt bargain for appoint¬ 
ments. 

§242. Taking unlawful fees. 

§243. Asking or receiving reward. 


§244. Intrusion into public office. 

§245. Refusing to surrender to 
cessor. 

§246. Neglect of duty. 

§247. Political assessments. 

§248. Corrupt use of office. 

§249. Failure to file statement of 
election expenses. 

§250. Soliciting from candidates. 

§251. Judicial candidates not to con¬ 
tribute. 

§252. Penalty. 


§ 236. Officials not to be interested in contracts, etc.—A public 
officer or school officer, who is authorized to sell or lease any prop¬ 
erty, or to make any contract in his official capacity, or to take 
part in making any such sale, lease or contract, who voluntarily 
becomes interested individually in such sale, lease or contract, 
directly or indirectly, except in cases where such sale, lease or 
contract, or payment under the same, is subject to audit or ap¬ 
proval by the superintendent of public instruction, is guilty of a 
misdemeanor. 

Penal Code, § 473. 


§ 237. Misappropriation, etc., and falsification of accounts by 
public officers.—^A public officer, or a deputy or clerk of any such 
officer, and any other person receiving money on behalf of, or for 
account of the people of this State, or of any department of the 
government of this State, or of any bureau or fund created by 
law and in which the people of this State are directly or indirectly 
interested, or for or on account of any city, county, village or 
town, who 

1. Appropriates to his own use, or to the use of any person 
not entitled thereto, without authority of law, any money so 
received by him as such officer, clerk or deputy, or otherwise; or 

2. Knowingly keeps any false account, or makes any false 
entry or erasure in any account of, or relating to, any money so 
received by him; or 


181 


§§ 238-241 


PUBLIC OFFICERS. 

Violations of law. 


Ch. VIII. 


3. Fraudulently alters, falsifies, conceals, destroys or oblit¬ 
erates any such account; or 

4. Willfully omits or refuses to pay over to the people of this 
State or their ofiicer or agent authorized by law to receive the 
same, or to such city, village, county or town, or the proper officer 
or authority empowered to demand and receive the same, any 
money received by him as such officer when it is his duty, imposed 
by law, to pay over, or account for, the same; 

Is guilty of felony. 

Penal Code, § 470. 

Peculation of public funds, whether the offender is an agent, officer or 
servant having the funds or property, charged to have been misappropriated 
is covered by this section. 

Bank v. People, 91 N. Y. 5.; People v. Lyon, 1 N. Y. Cr. Rep. 400. 

§ 238. Other violations of law.—An officer or other person 
mentioned in the last section who willfully disobeys any provision 
of law regulating his official conduct, in cases other than those 
specified in that section, is guilty of a misdemeanor, punishable 
by a fine not exceeding $1,000, or imprisonment not exceeding 
two years, or both. 

Penal Code, § 471. 

§ 239. Acting in a public office without having qualified.— 

A person who executes any of the functions of a public office 
wdthout having taken and duly filed the required oath of office, or 
without having executed and duly filed the required security, is 
guilty of a misdemeanor, as prescribed by law. 

Penal Code, § 42. 

§ 240. Acts of officer de facto not affected.—The last section 
must not be construed to affect the validity of acts done by a per¬ 
son exercising the functions of a public office in fact, where other 
persons than himself are interested in maintaining the validity of 
such acts. 

Penal Code, § 43. 

The acts of a de facto officer are valid as regards the public. 

Fort V. Stiles, 57 N. Y. 399. 

An officer de facto is one who exercises the duty of an officer upon color 
of right as distinguished from a mere usurper. 

Roch & G. V. R. V. Peabody, 6 Abb. 228; Conover v. Devlin, 15 How. 470. 

§ 241. Corrupt bargain for appointments, etc.—A person who 
asks or receives, or agrees to receive, any gratuity or reward, or 

182 


‘Ch. VIII. PUBLIC OFFICEHS. §§ 242, 243 

Unlawful fees. 

any promise thereof, for appointing another person, or procuring 
for another person an appointment to a public office or to a clerk¬ 
ship, deputation, or other subordinate position in such an office, 
is guilty of a misdemeanor. If the person so offending is a 
public officer, a conviction also forfeits his office. 

Penal Code, § 53. 

An agreement made between A. and B., rival candidates for the same office, 
w’hereby A, withdrew and ran for another office, B. promising to pay A. all 
his past and future expenses. Held, contract void. 

Robinson v. Kulffluech, 5 Thom. & Cook, 212. 

An agreement by a deputy sheriff to allow to his principal a sum in gross 
not payable out of his profits in office, and which might exceed his profits in 
office, is a violation of the statute. 

Becker v. Ten Eyck, 6 Paige, 68; Tappan v. Brown, 9 Wend. 175. 

When two persons apply to the governor to be appointed and one with¬ 
draws by agreement and in consideration of which fees and emoluments of 
office are to be divided between them, the contract is void. 

Gray v. Hook, 4 N. Y. 449. 

§ 242. Taking unlawful fees.—A public officer or a deputy 
clerk, assistant or other subordinate of a public officer, or any 
person appointed or employed by or in the office of a public 
officer, who shall, in any manner, act for or in behalf of any such 
officer, who asks or receives, or consents or agrees to receive, any 
emolument, gratuity or reward, or any promise of emolument, 
gratuity or reward, or any money, property or thing of value or 
of personal advantage, except such as may be authorized by law 
for doing or omitting to do any official act, or for performing or 
omitting to perform, or for having performed or omitted to per¬ 
form any act whatsoever directly or indirectly related to any 
matter in respect to which any duty or discretion is by or in 
pursuance of law imposed upon or vested in him, or may be 
exercised by him by virtue of his office, or appointment or em¬ 
ployment or his actual relation to the matter, shall be guilty of 
a felony, punishable by imprisonment for not more than ten years 
or by a fine of not more than four thousand dollars, or both. 

Penal Code, §§ 48 and 50. 

Taking fees for services not rendered. 

An executive officer who asks or receives any fee or compensation for any 
official service which has not been actually rendered, except in cases of 
charges for prospective costs or fees demandable in advance in the cases al¬ 
lowed by law, is guilty of a misdemeanor. 

Penal Code, § 50. 

§ 243. Asking or receiving reward for omitting or delaying 
-official acts.—An executive officer who asks or receives any emolu- 

183 


§§ 244-246 PUBLIC OFPICEES. Ch. viii. 

Intrusion into public office, refusing to surrender, neglect of duty. 


ment, gratuity or reward, or any promise of any emolument, 
gratuity or reward, for omitting or deferring the performance of 
any official duty, is guilty of a misdemeanor. 

Penal Code, § 49. 

§ 244. Intrusion into public office.—A person who willfully 
intrudes himself into a public office, to which he has not been duly 
elected or appointed, or who, having been an executive or admin¬ 
istrative officer, willfully exercises any of the functions of his 
office, after his right so to do has ceased, is guilty of a misde¬ 
meanor. 

Penal Code, § 56. 

As to a decision under this section see Matter of Gray, 2 N. Y. Cr. 307; 

Meechan’s Public Officers, § 321. 


§ 245. Officer refusing to surrender to successor.—A person 
who, having been an executive or administrative officer, wrong¬ 
fully refuses to surrender the official seal, or any books or papers, 
appertaining to his office,, upon the demand of his lawful 
successor, is guilty of a misdemeanor. 

Penal Code, § 57. 

The judge has no right to enforce the delivery of books and papers unless 
the applicant’s title to the office is clear and free from reasonable doubt. 

People V. Stevens, 5 Hill, 616; Devlin’s Case, 5 Abb. Pr. 281; Matter of 
Whitney, 1. Edm. Select Cases 498. 

A person holding office after the legal appointment of his successor and re¬ 
fusing to deliver the books and papers. Held, a proper case for the issuing 
of a warrant under the statute. 

Matter of Whitney, 2 Barb. 513; Welch v. Cook, 7 How. 282; 11 How. 
418; 19 How. 323; 9 How. 414. 


§ 246. General provisions as to neglect of duty.—A public 
officer, or person holding a public trust or employment, upon 
whom any duty is enjoined by law, who willfully neglects to 
perform the duty, is guilty of a misdemeanor. This and the 
preceding section do not apply to cases of official acts or omissions, 
the prevention or punishment of which is otherwise specially 
provided by statute. 

Penal Code, § 117; see Penal Code, § 154. 

When a commissioner wilfully neglected to perform his duty in proceedings 
against a person violating the Excise Law, held to be a misdemeanor. 

People V. Meakin, 133 N. Y. 214. 

As to neglect of official duty of board of education see 

Williams v. People, 15 Week Dig. 317; People v. Com. Council, 16 Abb. 

N. C. 6, 114. 


184 


Ch. viii. 


PUBLIC OFFICERS. 

Political assessments. 


§ 247’ 


All officers from whom oaths and affidavits may be taken are bound to ad- 
^minister them when called upon so to do, and a refusal is a misdemeanor. 

People V. Brooks, 1 Den. 457. 

An officer of a municipal corporation is a public officer with this section. 

People V. Bedell, 2 Hill, 196. 

A public officer cannot waive irregularities or statutory requirements. 

People V. Wemple, 38 St. Rep. 17. 

§ 247. Political assessments.—Any person who, 

1. Being an officer or employe of the state, or of a political 
subdivision thereof, directly or indirectly uses his authority or 
official influence to compel or induce any other officer or employe 
of the State or a political subdivision thereof, to pay or promise 
to pay any political assessments; or. 

2. Being an officer or employe of the State, or of a political 
subdivision thereof, directly or indirectly gives, pays or hands 
over to any other such officer or employe any money or other 
valuable thing on account of or to be applied to the promotion of 
his election, appointment or retention in office, or makes any 
promise, or gives any subscription to such officer or employe to 
pay or contribute any money or other valuable thing for any such 
purpose or object; or 

3. Being such an officer or employe and having charge or 
control of any building, office or room occupied for any purpose 
of the State or of a political subdivision thereof, consents that any 
person enter the same for the purpose of making, collecting, re¬ 
ceiving or giving notice of any political assessment; or 

4. Enters or remains in any such office, building or room, or 
sends or directs any letter or other writing thereto, for the pur¬ 
pose of giving notice of demanding or collecting, or being therein, 
gives notice of, demands, collects or receives, any political 
assessment; 

5. Prepares or makes out, or takes any part in preparing or 
making out, any political assessment, subscription or contribution, 
with the intent that the same shall be sent or presented to or 
collected of any such officer or employe; or 

6. Sends or presents any political assessment, subscription, or 
contribution to, or requests its payment of, any such officer or 
employe, 

Ts guilty of a misdemeanor. 

Penal Code, § 41u, added by Laws 1892, chap. 693. 


185 


:§§ 248, 249 


PUBLIC OFFICEBS. 


Ch. viii. 


Corrupt use of position, failure to file statement of expenses. 

§ 248. Corrupt use of position or authority. —Any person who, 

1. While holding a public office, or being nominated or seek¬ 
ing a nomination or appointment therefor, corruptly uses or 
promises to use, directly or indirectly, any official authority or 
influence possessed or anticipated, in the way of conferring upon 
any person, or in order to secure, or aid any person in securing, 
any office or public employment, or any nomination, confirmation, 
promotion or increase of salary, upon consideration that the vote 
■or political influence or action of the person so to be benefited or 
of any other person, shall be given or used in behalf of any 
candidate, officer or party or upon any other corrupt condition or 
consideration; or. 

2. Being a public officer or employe of the State or a political 
subdivision having, or claiming to have, any authority or influ¬ 
ence . affecting the nomination, public employment, confirmation, 
promotion, removal or increase or decrease of salary of any public 
officer or employe, or promises or threatens to use, any such 
authority or influence, directly or indirectly to affect the vote or 
political action of any such public officer or employe, or on ac¬ 
count of the vote or political action of such officer or employe; or 

3. Makes, tenders or offers to procure, or cause any nomina¬ 
tion or appointment for any public office or place, or accepts or 
requests any such nomination or appointment, upon the payment 
or contribution of any valuable consideration, or upon an under¬ 
standing or promise thereof; or 

4. Makes any gift, promise or contribution to any person, 
upon the condition or consideration of receiving an appointment 
■or election to a public office or a position of public employment, or 
for receiving or retaining any such office or position, or 
promotion, privilege, increase of salary or compensation therein, 
or exemption from removal or discharge therefrom, is punishable 
by imprisonment for not more than two years or by a fine of not 
more than three thousand dollars, or both. 

Penal Code, § 41v, added by Laws 1892, chap. 693. 

§ 249. Failure to file candidate’s statement of expenses.— 

Every candidate who is voted for at any public election held 
within this State shall, within ten days after such election, file as 
hereinafter provided an itemized statement showing in detail all 
the moneys contributed or expended by him, directly or indi¬ 
rectly, by himself or through any other person, in aid of his 

186 


€ii. VIII. 


PUBLIC OFFICEKS. 


§§ 250, 251 


Soliciting from candidates, etc. 

election. Such statement shall give the names of the various 
persons who received such moneys, the specific nature of each 
item, and the purpose for which it was expended or contributed. 
There shall be attached to such statement an affidavit subscribed 
and sworn to by such candidate, setting forth in substance that the 
statement thus made is in all respects true, and that the same is 
a full and detailed statement of all moneys so contributed or 
expended by him, directly or indirectly, by himself or through 
any other person, in aid of his election. Candidates for offices 
to be filled by the electors of the entire State, or any division or 
district thereof greater than a county, shall file their statements 
in the office of secretary of state. The candidates for town, vil¬ 
lage and city offices, excepting in the city of I^ew York, shall file 
their statements in the office of the town, village or city clerk, 
respectively, and in cities wherein there is no city clerk, with the 
clerk of the common council of the city wherein the election 
occurs. Candidates for all other offices, including all officers in the 
city and county of Xew York, shall file their statements in the 
office of the clerk of the county wherein the election occurs. Any 
candidate for office who refuses or neglects to file a statement as 
prescribed in this section shall be guilty of a misdemeanor, and 
;shall also forfeit his office. 

Penal Code, § 41w, added by Laws 1892, chap. 693. 

§ 250. Soliciting from candidates.—Any person who solicits 
from a candidate for an elective office money or other property, 
or who seeks to induce such candidate who has been placed in 
nomination to purchase any ticket, card or evidence of admission 
to any ball, picnic, fair or entertainment of any kind, is guilty of 
a misdemeanor; but this section shall not apply to a request for a 
contribution of money by an authorized representative of the 
political party, organization or association to which such candi¬ 
date belongs. 

Penal Code, part of § 41z, as am’d by Laws 1906, chap. 503. 

§ 251. Judicial candidates not to contribute.—Yo candidate 
for a judicial office shall, directly or indirectly, make any con¬ 
tribution of money or other thing of value, nor shall any 
contribution be solicited of him; but a candidate for a judicial 
office may make such legal expenditures other than contributions, 
as are authorized by section forty-one of this act. 

Penal Code, part of § 41z, as am’d by Laws 1906, chap. 503. 

187 


§ 252 


PUBLIC OFFICERS. 

Penalty. 


Ch. Vlil. 


§ 252. Penalty.—^Any person convicted of a misdemeanor 
under this title shall for a first offense he punished by imprison¬ 
ment for not more than one year, or by a fine of not less than 
one hundred dollars nor more than five hundred dollars, or by both 
such fine and imprisonment. Any person convicted of a misde¬ 
meanor under this title for a second or subsequent offense shall 
he guilty of a felony. 

Penal Code, § 41zz as am’d by Laws 1906, chap. 503. 


188 


CHAPTER NIHE. 


THE TAX LAW. 


Chapter xxiv of the General Laws. 


-Art. 1. Taxable property and place 
of taxation. (§§ 1-15.) 

2. Mode of assessment. (§§ 20- 
47.) 

3. Equalization of assessment 
and levy of tax. (§§ 50- 
59.) 

4. Collection of taxes. (§§ 70- 
95.) 

5. Collection of nonresident 
taxes. (§§ 100-109.) 

6. Sales bj" comptroller for un¬ 
paid taxes and redemption 
of lands. (§§ 120-143.) 

7. Sales by county treasurers 

for unpaid taxes and re 
demption of lands. (§§ 150 
158.) 


8 . 


9. 


10 . 

11 . 

12 . 

13. 

14. 

15. 


State board of t^x commis¬ 
sioners, state board of 
equalization. (§§ 170-177.) 
Corporation tax. (§§ 180- 
203.) 

Taxable transfers. (§§ 220- 


243.) 


Procedure. (§§ 250-264.) 
Laws repealed; when to 
take effect. (§§ 280-281.) 
Limitation of time. (§ 282.) 
Mortgage debts secured by 
real property within this 
state. (§§ 290-314.) 

Tax on transfers of stock. 


(§§ 315-324.) 


ARTICLE T. 


TAXABLE PROPERTY AND PLACE OF TAXATION. 


§ 1. Short title. 

§ 2. Definitions. 

§ 3. Property liable to taxation. 

§ 4. Exemption from taxation. 

§ 5. Taxation of lands leased or sold 
by the state. 

§ 6. No deduction allowed for indebt¬ 
edness fraudulently contracted. 

§ 7. When property of nonresidents 
is taxable. 

§ 8. Place of taxation of property of 
residents. 


§ 9. Place of taxation of real prop¬ 
erty. 

§10. Taxation of real property di¬ 
vided by line of tax district. 

§11. Place of taxation of property of 
corporations. 

§12. Taxation of corporate stock. 

§13. Stockholders of bank taxable on 
shares. 

§14. Place of taxation of individual 
bank capital. 

§15. Report of exempt property. 


Section 1. Short title. — This chapter shall be known as the tax 
law. 

§ 2. Definitions. —1. Tax district ’’ as used in this chap¬ 
ter, means a political subdivision of the State having a board 
■of assessors authorized to assess property therein for State and 
county taxes. 

2. County treasurer ” includes any officer perfonning the 
■duties devolving upon such office under whatever name. 

• "" 189 


Akt. I. 


THE TAX LAW. 


Ch. IX. 


Taxable property, definitions. 

3. The terms land/’ real estate/’ and real property,” as 
nsed in this chapter, include the land itself above and under water, 
all buildings and other articles and structures, substructures and 
superstructures, erected upon, under or above, or affixed to the 
same; all wharves and piers, including the value of the right to 
collect wharfage, cranage or dockage thereon; all bridges, all tele¬ 
graph lines, wires, poles and appurtenances; all supports and in¬ 
closures for electrical conductors and other appurtenances upon, 
above and under ground; all surface, under ground or elevated 
railroads, including the value of all franchises, rights or permis¬ 
sion to construct, maintain or operate the same in, under, above,, 
on or through, streets, highways, or public places; all railroad 
structures, substructures and superstructures, tracks and the iron 
thereon; branches, switches and other fixtures permitted or au¬ 
thorized to be made, laid or placed in, upon, above or under any 
public or private road, street or ground; all mains, pipes and 
tanks laid or placed in, upon, above or unde/ any public or private 
street or place for conducting steam, heat, water, oil, electricity 
or any property, substance or product capable of transportation or 
conveyance therein or that is protected thereby, including the value- 
of all franchises, rights, authority or permission to construct, main¬ 
tain or operate, in, under, above, upon, or through, any streets, 
highways or public places, any mains, pipes, tanks, conduits, or 
wires, with their appurtenances, for conducting water, steam, heat,, 
light, power, gas, oil, or other substance, or electricity for tele¬ 
graphic, telephonic or other purposes; all trees and underwood 
growing upon land, and all mines, minerals, quarries and fossils, 
in and under the same, except mines belonging to the State. A 
franchise, right, authority or permission specified in this sub¬ 
division shall for the purpose of taxation be known as a ‘‘ special 
franchise.” A special franchise shall be deemed to include the 
value of the tangible property of a person, copartnership, associa¬ 
tion or corporation situated in, upon, under or above any street, 
highway, public place or public waters in connection with the 
special franchise. The tangible property so included shall be 
taxed as a part of the special franchise. Xo property of a 
municipal corporation shall be subject to a special franchise tax. 
{Thus amended by L. 1899, chap. 712, talcing effect October^ 1, 
1899.) 

This subdivision was amended by what is known as the “ Franchise Tax 
Law.” Sections 42, 43, 44, 45, 46* and 47 were added to Article II of the 
Tax Law, and sections 21, 31 and 37 were amended by the same law# 

190 


Ch. IX. THE TAX LAW. Art. i. 

Taxable property and place of taxation. 

4. The term special franchise shall not he deemed to include' 
the crossing of a street, highway or public place where such cross¬ 
ing is not at the intersection of another street or highway, unless 
such crossing shall be at other than right angles for a distance of 
not less than two hundred and fifty feet, in which case the whole 
of such crossing shall he deemed a special franchise. This sub¬ 
division shall not apply to any elevated railroad. {Inserted hy 
L. 1901, chap. 490, taking effect April 23, 1901.) 

5. The terms personal estate,’’ and personal property,” as. 
used in this chapter, include chattels, money, things in action, 
debts due from solvent debtors, whether on account, contract, note, 
bond or mortage; debts and obligations for the payment of money 
due or owing to persons residing within the State; however se¬ 
cured or wherever such securities shall be held; debts due by in¬ 
habitants of this State to persons not residing within the United 
States for the purchase of any real estate; public stocks, stocks in 
moneyed corporations, and such portion of the capital of incorpo¬ 
rated companies, liable to taxation on their capital, as shall not be 
invested in real estate. (Subdivision renumbered by L. 1901, 
chap. taking effect April 23, 1901.) 

§ 3. Property liable to taxation.— 

For Tax Law, § 3. See § 22, ante. 

§ 4. Property exempt from taxation.— 

For Tax Law, § 4. See §§ 34-21, ante. 

§ 5. Taxation of lands sold or leased by the State. —All lands 
which have been sold by the State, although not conveyed, shall be 
assessed in the same manner as if such purchaser were the actual 
owner. Where land is leased by the State such leasehold interest, 
except in cases where by the terms of the lease the State is to pay 
the taxes imposed upon the property leased, shall be assessed to the 
lessee or occupant in the tax district where the land is situated. 
(Thus amended by L. 1897, chap. 443.) 

§ 6. No deduction allowed for indebtedness fraudulently con-^ 
tracted.— 

For Tax Law, § 6. See § 25, ante. 

§ 7. When property of nonresidents is taxable.— 

For Tax Law, § 7. See § 20, ante. 

191 


Art. I. 


THE TAX LAW. 

Taxable property and place of taxation. 


Ch. IX. 


§ 8. Place of taxation of property of residents.— 

For Tax Law, § 8. See § 19, ante. 

.§ 9. Place of taxation of real property.— 

For Tax Law, § 9. See § 32, ante. 

§ 10. Taxation of real property divided by line of tax district.— 

For Tax Law, § 10. See § 33, ante. 

§ 11. Place of taxation of property of corporations.— 

For Tax Law, § 11. See § 110, ante. 

■§ 12. Taxation of corporate stock.— 

For Tax Law, § 12. See § 111, ante. 

§ 13. Stockholders of bank taxable on shares.— 

For Tax Law, § 13. See § 112, ante. 

§ 14. Place of taxation of individual bank capital.— 

For Tax Law, § 14. See § 113, ante. 

15. Report of exempt property.— 

For Tax Law, § 15. See § 34, ante. 


192 


ARTICLE II. 


MODE OF ASSESSMENT. 


§19. Taxation and exemption of col¬ 
leges of pharmacy. 

§20. Ascertaining facts for assess¬ 
ment. 

§21. Preparations of assessment roll. 

§22. Assessment of state lands in for¬ 
est preserve. 

§2.3. Banks to make report. 

§24. Bank shares, how assessed. 

§2.5. Individual banker, how assessed. 

§26. Notice of assessment to bank or 
hanking association. 

§27. Reports of corporations. 

§28. Penalty for omission to make 
statement. 

§29. Assessment of real property of 
nonresident. 

§30. Surveys and maps of nonresi¬ 
dent real property. 

§31. Corporations, how assessed. 

§32. Assessment of agent, trustee, 
guardian or executor. 

§33. Assessment of omitted property. 

§34. Debts owing to nonresidents of 
the United States, how assessed. 


§35. Notice of completion of assess¬ 
ment-roll. 

§36. Hearing of complaints. 

§37. Correction and verification of 
tax-roll. 

§38. Filing of roll and notice thereof. 

§39. Assessors to apportion valuation 
of railroad, telegraph, telephone 
or pipe line companies between 
school districts. 

§40. Neglect or omission of duty by 
assessors. 

§41. Abandonment of lot divisions. 

§42. Assessment of special franchises. 

§43. Report of state board of tax 
commissioners. 

§44. Hearing in special franchise as¬ 
sessment. 

§45. Certiorari to review assessment. 

§46. Deduction from special fran¬ 
chise tax for local purposes. 

§47. Special franchise tax not to af¬ 
fect other tax. 


§ 19. Taxation and exemption of Colleges of Pharmacy.— 

For Tax Law, § 19. See § 31, ante. 

§ 20. Ascertaining facts for assessment.— 

For Tax Law, § 20. See §§ 9-47, ante. 

§ 21. Preparation of assessment roll.— 

For Tax Law, § 21. See §§ 10-25, ante. 

§ 22. Assessment of State lands in Forest Preserve.— 

For Tax Law, § 22. See § 48, ante. 

§ 23. Banks to make report.— 

For Tax Law, § 23. See § 114, ante. 

§ 24. Bank shares, how assessed.— 

For Tax Law, § 24. See § 115, ante. 

§ 25. Individual banker, how assessed.— 

For Tax Law, § 25, see § 116 ante. 

13 193 


Art. II. 


THE TAX LAW. 


Ch. IX. 


Mode of assessment. 

§ 26. Notice of assessment of bank or banking association.— 

For Tax Law, § 26. See § 117, ante. 

§ 27. Reports of Corporations.— 

For Tax Law, § 27. Seg § 118, ante. 

§ 28. Penalty for omission to make statement.— 

For Tax Law, § 28. See § 119, ante. 

§ 28a. County clerks to furnish data respecting corporations.— 

For Tax Law, § 28a. See § 132, ante. 

§ 29. Assessment of real property of nonresident.— 

For Tax Law, § 29. See § 49, ante. 

§ 30. Surveys and maps of nonresident real property.— 

For Tax Law, § 30. See § 51, ante. 

§ 31. Corporations how assessed.— 

For Tax Law, § 31. See § 120, ante. 

§ 32. Assessment of agent, trustee, guardian or executor.— 

For Tax Law, § 32. See § 52, ante. 

§ 33. Assessment of omitted property.— 

For Tax Law, § 33. See § 53, ante. 

§ 34. Debts owing to nonresidents of the United States, how* 
assessed.— 

For Tax Law, § 34. See § 54, ante. 

§ 35. Notice of completion of assessment roll.— , 

For Tax Law, § 35. See § 11, ante. 

§ 36. Hearing of complaints.— 

For Tax Law, § 36. See § 12, ante. 

§ 37. Correction and verification of tax roll— 

For Tax Law, § 37, See § 15, ante. 

§ 38. Filing of roll and notice thereof.— 

For Tax Law, § 38. See § 16, ante. 

§ 39. Assessors to apportion valuation of railroad, telegraph, 
telephone, or pipe line companies between school districts.— 

For Tax Law, § 39. See § 121, ante. 

§ 40. Neglect or omission of duty by assessors.— 

For Tax Law, § 40. See § 17, ante. 

194 


Ch. IX. 


THE TAX LAW. 

Mode of assessment. 


Art. II. 


§ 41. Abandonment of lot divisions.— 

For Tax Law, § 41. See § 50, ante. 

§ 42. Assessment of special franchises.— 

For Tax Law, § 42. See § 27, ante. 

§ 43. Report of State board of tax commissioners. — Every per¬ 
son, copartnership, association or corporation subject to taxation 
on a special franchise, shall, within thirty days after this section 
takes effect, or within thirty days after such special franchise is 
acquired, make a written report to the State board of tax com¬ 
missioners containing a full description of every special franchise 
possessed or enjoyed by such person, copartnership, association or 
corporation, a copy of the special law, grant, ordinance, or contract 
under which the same is held, or if possessed or enjoyed under a 
general law, a reference to such law, a statement of any condition, 
obligation or burden imposed upon such special franchise, or under 
which the same is enjoyed, together with any other information 
relating to the value of such special franchise, required by .the 
State board. The State board of tax commissioners may from 
time to time require a further or supplemental report from any 
such person, copartnership, association or corporation, containing 
information and data upon such matters as it may specify. Every 
report required by this section shall have annexed thereto the af¬ 
fidavit of the president, vice-president, secretary or treasurer of 
the association or corporation, or one of the persons or one of the 
members of the copartnership making the same, to the effect that 
the statements contained therein are true. Such board may prepare 
blanks to be used in making the reports required by this section. 
Every person, copartnership, association or corporation failing to 
make the report required by this section, or failing to make any 
special report required by the State board of tax commissioners 
within a reasonable time specified by it, shall forfeit to the people 
of the State the sum of one hundred dollars for every such failure 
and the additional sum of ten dollars for every day that such 
failure continues, and shall not be entitled to review the assess¬ 
ment by certiorari, as provided by section forty-five of this chapter. 

§ 44. Hearing on special franchise assessment. — On making an 
assessment of a special franchise, the State board of tax commis¬ 
sioners shall immediately give notice in writing to the person, co¬ 
partnership, association or coi’poration affected, and to each city or 

195 


Art. II. 


THE TAX LAW. 


Ch. IX. 


Mode of assessment. 

town in which such special franchise is subject to assessment, stat¬ 
ing in substance that such assessment has been made, the total 
valuation of such special franchise, and the valuation thereof in 
each city, town or tax district; and that the board will meet at its 
office in the city of Albany on a day specified in such notice, which 
must not be less than twenty or more than thirty days from the date 
of the notice, to hear and determine any complaint concerning such 
assessment. But no notice need be given any such town unless the 
supervisor thereof shall at least fifteen days prior to the time fixed 
for such hearing file with said board a request in writing for notice 
thereof. Such notice must be served at least ten days before the 
day fixed for the hearing; and it may be served on a copartnership, 
association or corporation, by mailing a copy thereof to it at its 
principal office or place of business and on a person, either per¬ 
sonally or by mailing it to him at his place of business or last 
known place of residence; and on a city or town by mailing it 
to the mayor of such city or the supervisor of such town at the 
address specified in such request. A city or town entitled to 
notice under this section, shall have the right to be heard and to 
file affidavits and other proofs in respect to the valuation of such 
special franchise. Section thirty-six of this chapter applies so 
far as practicable to a hearing by the State board of tax com¬ 
missioners under this section. {Added hy L. 1899, chap. 712, 
taking effect October 1, 1899, and amended hy L. 1906, chap. 
458, taking effect May 15, 1906. 

§ 45. Certiorari to review assessment.— 

For Tax Law, § 45. See § 28, ante. 

§ 45a. Id; appearance by State board by special counsel; payment 
of his costs, expenses and disbursements.— 

For Tax Law, § 45a. See § 28, ante. 

§ 46. Deduction from special franchise tax for local purposes.— 

For Tax Law, § 46. See § 29, ante. 

§ 47. Special franchise tax not to affect other tax.— 

For Tax Law, § 47. See § 30, ante. 


196 


AKTICLE III. 


EQUALIZATION OF ASSESSMENT AND LEVY OF TAX. 


§50. Equalization by board of super¬ 
visors. 

§51. Description of real property of 
nonresidents. 

§52. Review of assessments against 
nonresident owners of rents re¬ 
served. 

§53. Correction of errors by board of 
supervisors. 

§54. Reassessment of property il¬ 
legally assessed. 


§55. Levy of tax by supervisors. 

§56. Tax-roll and collector’s warrant. 

§57. Statement of taxes upon certain 
corporations by clerk of super¬ 
visors. 

§58. Statement of valuation to be fur¬ 
nished to comptroller. 

§59. Abstract of warrant to be fur¬ 
nished county treasurer. 

§60. Certain errors in roll to be cor¬ 
rected. 


50. Subd. 1. Equalization by board of supervisors.— 

For Tax Law, § 50. See § 65, ante. 


§ 51. Description of real property of nonresidents.— 

For Tax Law, § 51. See § 59, ante. 

§ 52. Review of assessment against nonresident owners of rents 
reserved.— 

For Tax Law, § 52. See § 59, ante. 

§ 53. Correction of errors by board of supervisors.— 

For Tax Law, § 53. See § 59, ante. 

§ 54. Reassessment of property illegally assessed.— 

For Tax Law, § 54. See § 59, ante. 

§ 55. Levy of tax by supervisors.— 

For Tax Law, § 55. See § 71, ante. 

§ .56. Tax-roll and collector’s warrant.— 

For Tax Law, § 56. See § 73, ante. 

§ 57. statement of taxes upon certain corporations by clerk of 
supervisors.— The clerk of each board of supervisors shall, within 
five davs after the tax warrant is completed, deliver to the county 
treasurer, a statement showing the names, valuation of property 
and the amount of tax of every railroad corporation and telegraph, 
telephone and electric-light line in each tax district in the county, 
and on refusal or neglect so to do, shall forfeit to the county the 

197 


Art. III. 


THE TAX LAW. 


Ch. IX. 


Equalization of assessment and levy of tax. 

sum of one hundred dollars, to be sued for by the district attorney 
in the name of the county. 

Duties of board of supervisors. See People v. Hagedorn, 104 N. Y. 516. 

§ 58. Statement of valuation to be forwarded to comptroller.— 

The clerk of each board of supervisors shall, on or before the 
second Monday in December, transmit to the comptroller, in the 
form to be prescribed by such comptroller, a certificate or return 
of the aggregate assessed and equalized valuation of the real 
and personal estate in each tax district as the valuation of such 
real estate has been corrected by such board, and the amount 
of tax assessed thereon for town, city, school, county and State 
purposes. Also the names of the several incorporated com¬ 
panies liable to taxation in such county, the nature of their 
business, the amount of the capital stock paid in and secured 
to be paid in by each, the amount of real and personal property 
of each as put down by the assessors, or by it, the amount of 
taxes assessed on each, and the amount of personal property on 
which each such corporation is exempt on account of the pay¬ 
ment of State taxes on its capital. In the city of Xew York 
such report shall be made by the clerk of the board of aldermen, 
and for the purpose of making such report he may require any 
department or board of such city to furnish the necessary informa¬ 
tion. 

A certificate of real and personal estate shall be sent to comptroller. 

See Mayor, etc., v. Davenport, 92 N. Y. 604. 

§ 59. Abstract of warrant to be furnished county treasurer.— 

On or before the twentieth day of December in each year, the 
clerk of the board of supervisors shall transmit to the treasurer 
of the county an abstract of the tax-rolls, stating the names of 
the collectors, the amount of money which each is to collect, the 
purpose for which it is to be collected, and the persons to whom 
and the time when it is to be paid. The county treasurer, on 
receiving such account, shall charge to each collector the amount 
to be collected by him. 

Fake v. Whipple, 39 N. Y. 394. 

§ 60. Certain errors in roll to be corrected. — The assessment 
of a nonresident parcel of real estate in the resident portion of the 
roll, the assessment of a resident parcel of real estate in th^ ncn- 


198 


Ch. IX. 


THE TAX LAW. 


Art. III. 


Equalization of assessment and levy of tax. 

resident portion of the roll, an error in the name of the owner or 
occupant or the assessment of a parcel of real estate to the name of 
a deceased person or to his estate, shall not render the assessment 
invalid or render the tax levied on the valuation of said real estate 
invalid. The board of supervisors of each county may at any time 
before levying the tax as provided in article three of this act, at 
the request of the supervisor of the tax district in which the 
real estate is situated, correct any errors which may come to his 
knowledge in the assessment of any parcel of real estate in his 
district, in either of the cases mention in this section. {Added 
hy L, 1902, chap. 171, in effect April 4, 1902.) 


199 


AETICLE IV. 


COLLECTION OF TAXES. 


§70. Notice by collector. 

§70a.Notice to nonresidents. 

§71. Collection of taxes. 

§72. Collection of taxes assessed 
against stock in banks and bank¬ 
ing associations. 

§73. Payment of taxes by railroad 
and certain other corporations. 

§74. Enforcement of tax against tele¬ 
graph, telephone and electric 
light lines. 

§75.. Collection of taxes on rents re¬ 
served. 

§76. Collection of unpaid taxes on 
debts owing to nonresidents of 
the United States. 

§77. Return of warrant for collection 
of taxes on debts owing to non¬ 
residents ; neglect to make re¬ 
turn. 

§78. Remedy of tenant for taxes paid 
by him. 

§79. Payment of taxes on part of lot. 

§80. Payment of taxes on state lands 
in forest preserve. 


§81. Pees of collector. 

§82. Return by collector of unpaid 
taxes. 

§83. Return when collection has been 
enjoined. 

§84. Payment of moneys collected. 

§85. Extension of time for collection. 

§86. Appointment of collector in case 
of vacancy. 

§87. When sheriff shall execute col¬ 
lector’s warrant. 

§88. Satisfaction of collector’s bond. 

§89. Unpaid tax on resident real 
property to be reassessed. 

§90. Payment to creditors of the 
county. 

§91. Payment of state tax. 

§92. Accounts of county treasurer 
with comptroller. 

§93. Losses by default of collector or 
treasurer. 

§94. Receipts for taxes. 

§95. Article, how applicable. 


§ 70. Notice by collector.— 

For Tax Law, § 70. See § 77, ante. 

§ 70a. Notice to nonresidents.— 

For Tax Law, § 70a. See § 78, ante. 

§ 71. Collection of taxes.— 

For Tax Law, § 71. See § 79, ante. 


§ 72. Collection of taxes assessed against stocks in banks and 
banking associations. — Every bank or banking association shall re¬ 
tain any dividend until the delivery to the collector of the tax-roll 
and warrant of the current year, and within ten days after such 
delivery, shall pay to such collector so much of such dividend as 
may be necessary to pay any unpaid taxes assessed on the stock 
upon which such dividend is declared. In case the owner of such 
stock resides in a place other than where the bank or banking: 
association is located, the same power may be exercised in collecting 

200 


Ch. IX. 


THE TAX LAW. 

Collection of taxes. 


Art. IV. 


the tax so assessed as is given in case a person has removed from 
a tax district in which the assessment Avas made. The tax so 
assessed shall be and remain a lien on the shares of stock against 
which it is assessed till the payment of such tax, and if the stock 
is transferred it shall be subject to such lien. The collector or 
county treasurer may foreclose such lien in any court of record, 
and collect from the avails of the sale of the stock the tax as¬ 
sessed against the same. In addition thereto, the same remedy 
may be had for the collection of the tax on such shares as is now 
provided by law for enforcing payment of personal tax against 
residents. 

See ^tna Ins. Co. v. Mayor, 153 N. Y. 331. 

Not applicable to non-resident owners of bank stock. 

City of New York v. McLean, 57 App. Div. 601; 688 N. Y. Supp. (102 
St. Rep.) 606. 

§ 73. Payment of taxes by railroad and certain other corpora¬ 
tions.— Any railroad, telegraph, telephone or electric-light com¬ 
pany may, Avithin thirty days after receipt of notice by the county 
treasurer from the clerk of the board of supervisors, pay its tax, 
with one per centum fees, to the county treasurer, who shall 
credit the same Avith such fees to the collector of the tax district, 
unless otherAvise required by law. If not so paid the county 
treasurer shall notify the collector of the tax district where it 
is due, and he shall then proceed to collect under his warrant. 
Until such notice from the treasurer the collector shall not en¬ 
force payment of such taxes, but may receive the same, with the 
fes alloAved by laAv, at any time. 

As to disposition of railroad tax. See Clark v. Sheldon, 134 N. Y. 333. 

§ 74. Enforcement of tax against telegraph, telephone and 
electric-light lines.— Collection of tax against a telegraph, tele¬ 
phone or electric-light line may be enforced by sale of the instru¬ 
ments and batteries connected with such line, and in case there 
is not sufficient personal property, together with suoh instru¬ 
ments and batteries, to pay such tax and the percentage due the 
collector, he shall return a statement thereof to the company 
treasurer as other unpaid taxes are returned, and the county 
treasurer shall proceed to sell such part of the line in the tax 
district where the tax was levied as may be necessary to satisfy 
the unpaid taxes and percentage, in the manner now provided by 
laAV for the sale of lands on execution, and upon such sale shall 

201 


Art, IV. 


THE TAX LAW. 


Ch. IX. 


Collection of taxes. 

-execute to the purchaser a conveyance of such part of said line, 
and the purchaser shall thereupon become the owner thereof. 
Nothing herein contained shall be construed to prevent collection 
of such taxes by any procedure now provided by law. 

§ 75. Collection of taxes on rents reserved. — If any tax upon 
any such tax-roll upon rents reserved is not paid, the col¬ 
lector shall collect the same by levy and sale of the per¬ 
sonal property of the persons against whom the tax is 
levied, which may be found within the county. If no 
sufficient personal property belonging to such person can 
be found in the county, the collector shall collect such tax of the 
tenant or lessee in possession of the premises, on which the rent 
is reserved, in the same manner as if such tax had been assessed 
against such tenant or lessee. Every such tenant or lessee pay¬ 
ing any such tax, or of whom any such tax shall be collected, shall 
be entitled to have the amount thereof, with interest, deducted 
from the amount of rent reserved upon such premises, which may 
be due or may thereafter become due thereon, or may maintain 
un action to recover the same. 

§ 76. Collection of unpaid taxes on debts owing to nonresidents 
of the United States.— 

For Tax LaWj § 76. See § 82, ante. 

§ 77. Return of warrant for collection of taxes on debts owing 
to nonresidents.—Neglect to make return.— 

For Tax Law, § 77, See § 83, ante. 

§ 78. Remedy of tenant for taxes paid by him. — If a tax upon 
real property shall have been collected of any occupant or tenant, 
and any other person, by agreement or otherwise, ought to pay 
such tax, or any part thereof, such occupant or tenant shall be 
entitled to recover, by action, the amount which such person ought 
to have paid; or to retain the same from any rent due or accruing 
from him to such person for the land so taxed. 

Tenant right to recover. 

Mead v. Stockpole, 40 Hun 473. 

§ 79. Payment of taxes on part of lot.— The collector shall 
receive the tax on part of any lot, piece or parcel of land charged 
with taxes, provided the person paying such tax shall furnish 

202 


Ch. IX. 


THE TAX LAW. 

Collection of taxes. 


Art. IV. 


such particular specification of such part, and in case the tax on 
the remainder thereof shall remain unpaid the collector shall 
enter such specification on his return to the county treasurer, 
clearly showing the part on which the tax remains unpaid, 
and if the part on which the tax shall be so paid shall be an 
undivided share, the person paying the same shall state to the 
collector who is the owner of such share, and the collector shall 
enter the name of such owner on his account of arrears of taxes, 
and such share shall be excepted in case of a sale for the tax on 
the remainder. 

§ 80. Payment of taxes on State lands in forest preserve. —The 

treasurer of the State, upon the certificate of the comptroller as 
to the correct amount of such taxes, shall pay the tax levied upon 
State lands in the forest preserve, by crediting to the treasurer 
of the county in which such lands may be situated, such taxes, 
upon the amount payable by such county treasurer to the State 
for State tax. Xo fees shall be allowed by the comptroller to 
the county treasurer for such portion of the State tax as is so 
paid. 

§ 81. Pees of collector. — On all taxes paid within thirty days 
from the date of notice that he has received the roll, the col¬ 
lector shall be entitled to receive, if the aggregate amount shall 
not exceed two thousand dollars, two per centum, and otherwise 
one per centum, in addition thereto. On all taxes collected after 
the expiration of such period of thirty days, the collector shall be 
entitled to receive five per centum in addition thereto. The col¬ 
lector shall be entitled to receive from the county treasurer two 
per centum as fees for all taxes returned to the county treasury 

as unpaid. 

See § 109, ante. 

Delinquent nonresidents must pay five per cent. 

There is no valid reason why an owner of nonresident land should be 
exempted from the payment of the five per cent, more than any other de- 
linauent. The riffht to add the five per cent, is also recognized. 

^ [Overing v. Foote, 43 N. Y. 290;] Colman v. Shattuck, 62 N. Y. 348, 363. 

§ 82. Return by collector of unpaid taxes.— 

For Tax Law, § 82. See § 84, ante. 

§ 83. Return when collection has been enjoined.— 

For Tax Law, § 83. See § 85, ante. 

203 


Art. IV. 


THE TAX LAW. 


Ch. IX. 


Collection of taxes. 

§ 84. Payment of money collected.— 

For Tax Law, § 84. See § 86, ante. 

§ 85. Extension of time for collection.— 

For Tax Law, § 85. See § 87, ante. 

§ 86. Appointment of collector in case of vacancy.— 

For Tax Law, § 86. See § 81, ante. 

§ 87. When sheriff shall execute collector’s warrant.— 

For Tax Law, § 87. See § 80, ante. 

§ 88. Satisfaction of collector’s bond. — Upon the settlement 
of the account of taxes directed to be collected by a collector in 
any town or city, except in the city of Xew York, the county 
treasurer shall, if requested, and if the collector shall have fully 
paid over or duly accounted for all the taxes which he was by 
law to collect, give to such collector or any of his sureties, a 
written certificate of such settlement, duly acknowledged, and 
upon the filing thereof in the office of the clerk of the county 
where the undertaking is recorded, the clerk shall enter satis¬ 
faction of such undertaking which shall thereby be discharged; 
except that in counties containing cities of the first class such 
satisfaction when so entered shall only discharge the lien of said 
bond or undertaking upon the real estate of the collector and 
his sureties, but the liability of the collector and his sureties 
upon such bond or undertaking for a failure upon the part of 
such collector to pay over moneys collected by him shall be in 
no wise impaired. {Thus amended hy L. 1899, chap. 321, taking 
effect April 17, 1899.) 

Crisfieid v. Murdock, 127 N. Y. 315. 

§ 89. Unpaid taxes on resident real property to be reassessed.— 

For Tax Law, § 89. See § 60, ante. 

§ 90. Payment to creditors of the county. — Each countv 
treasurer shall pay to the creditors of the county from the moneys 
paid to him by the collectors of taxes of the several towns therein, 
such sums and in such manner as the board of supervisors of 
the county direct. 

§ 91. Payment of State tax.— 

For lax Law, § 91. See § 89, ante. 

204 


Ch. IX. 


THE TAX LAW. 


Art. IV. 


Collection of taxes. 

§ 92. Accounts of county treasurer with comptroller.— 

For Tax Law, § 92. See § 90, ante. 

§ 93. Losses by default of collector or treasurer.— 

For Tax Law, § 93. See § 91, ante. 

§ 94. Receipts for taxes.— 

For Tax Law, § 94. See § 92,, ante. 

§ 95. Article, how applicable.— 

For Tax Law, § 95. See § 93, ante. 


205 


AETICLE V. 


COLLECTION OF NONRESIDENT TAXES. 


§100. Return of unpaid nonresident 
taxes. 

§101. Rejection of taxes. 

§102. Admission of nonresident taxes 
by comptroller and its effect. 

§103. Payment to the county treas¬ 
urer of excess of arrears cred¬ 
ited. 

§104. Cancellation of tax by comp¬ 
troller. 


§105. Transmittal of statement of 
cancelled taxes to board of su- 
/ pervisors. 

SI06. Correction of imperfect descrip¬ 
tions. 

§107. Nonresident taxes, when and 
how paid the comptroller. 

§108. Reduction of overcharges. 

§109. Overpaid taxes. 


§ 100. Return of unpaid nonresident taxes. — The collector 
shall return the original assessment-roll to the county treas¬ 
urer, and when the treasurer finds an account of unpaid taxes 
on real property or unpaid taxes on corporations, received from 
a collector to be a true transcript of such original assessment 
roll to which the collector’s warrant is attached, with the 
descriptions furnished by the supervisor as provided in section 
eighty-nine, he shall add to it a certificate that he has examined 
and compared the account with such roll and found it to he 
correct, and after crediting the collector with the amount 
thereof, he shall, except in Saint Lawrence, Lewis, Clinton and 
Oneida counties, in case his county embraces a portion of the 
forest preserve, before the first day of May next ensuing, trans¬ 
mit such account, affidavit and certificate to the comptroller 
who may before acting thereon return any such account to the 
county treasurer for correction, who shall make such correction 
and return to the comptroller in one month thereafter or as the 
comptroller may otherwise direct. (Thus amended hy L. 1898, 
chap. 362, hy L. 1902, chap. 171, in effect April 4, 1902, and L. 
1906, chap. 189, taking effect April 11, 1906.) 

Thompson v. Burhans, 61 N. Y. 52. 

§ 101. Rejection of taxes. — The comptroller shall examine 
every account of arrears of taxes on lands of nonresidents 
received from the county treasurer and reject all taxes en¬ 
tered therein, found to be erroneous, or charged on lands im¬ 
perfectly described, and shall annually on or about Sep- 

206 


Ch. IX. 


THE-TAX LAW. 

Collection of nonresident taxes. 


Art. V. 


tember first, transmit to each county treasurer a transcript of 
the taxes of the preceding year in any tax district of his county, 
which shall have been rejected for any cause, with the grounds 
of such rejection. The comptroller may correct the description 
of real property in cases where the error is of such nature that 
the word, words or figures necessary to correct the same are 
sell evident from the context. (Thus amended hy L. 1902, chap. 
171, in effect April 4, 1902.) 

§ 102. Admission of nonresident taxes by comptroller and its 
effect. — The comptroller shall admit all such taxes, properly 
assessed, and credit the county treasurer therewith, and such ac¬ 
count, when accepted by him, shall be deemed conclusive evidence 
of the regularity and validity of all taxes therein so admitted, 
and all prior proceedings in assessing the lands and levying and 
collecting such taxes, except when it shall be satisfactorily proven 
to the comptroller that any such tax was paid in the county, or 
that there was no legal right to levy the same, or that it arose from 
a double assessment, the tax levied on one of which has been 
paid. 

Barnard v. Whipple, 117 N. Y. 77. 

§ 103. Payment to the county treasurer of excess of arrears 
credited. —If the arrears of taxes on lands of nonresidents 
credited to the treasurer of any county by the comptroller shall 
exceed the State tax in such count, the comptroller shall pay such 
excess, or the whole amount of such arrears, if there be no State 
tax, after deducting thereform any balance due from the county, 
to the county treasurer, and the whole amount of such arrears 
and taxes shall thereafter belong to the State and be colleeted for 
its benefit. 

§ 104. Cancellation of tax by comptroller. — The comptroller 
shall cancel any tax credited to a county upon the books in his 
office, which he shall discover after the transmission of the annual 
transcript of rejected taxes of such county to the county treasurer, 
to be erroneous, or charged on lands imperfectly described, and 
charge such taxes to the county in w^hich such lands shall lie, with 
the interest thereon from March first, in the year following the levy 
of the taxes, to February first next after such cancellation. The 
comptroller shall cancel any tax returned as unpaid if it shall be 

207 


Art. V. 


THE TAK LAW. 


Ch. IX. 


Collection of nonresident taxes. 

made to appear to him that previously to such return it was paid 
to the collector or county treasurer, and if it shall also have been 
paid into the State treasury, he shall cause it to be repaid out of 
the treasury to the person by whom such payment shall have been 
made. 

§ 105. Transmittal of statement of canceled taxes to board of 
supervisors.— 

For Tax Law, § 105. See § 61, ante. 

§ 106. Correction of imperfect descriptions.— 

For Tax Law, § 106. See § 61, ante. 

§ 107. Nonresident taxes, when and how paid to comptroller.— 

The comptroller shall, at any time after August first, next after 
receiving statement thereof from the county treasurer, furnish any 
person desiring to pay the taxes on any parcel of land, a certificate 
of the amount of such taxes, interest and charges, and the State 
treasurer may receive payment therefor upon such certificate, 
which shall be countersigned by the comptroller and entered in 
the books of his office. Such interest shall begin August first, of 
such year, and be at the rate of ten per centum per annum. Any 
person claiming a divided or undivided part in any parcel may 
pay to the State treasurer any part of the amount due thereon, 
proportionate to the share or interest claimed by him, on the 
certificate of the comptroller. The remaining tax and charges 
shall be a lien on the residue of the land or interest only. If the 
land has been subdivided since the assessment, the comptroller 
may require a map of the subdivisions. Any person may pay the 
tax for any ono year on any tract or lot of land without paying the 
tax of any other year. 

Van Benthuysen v. Sawyer, 36 N. Y. 150. 

§ 108. Deduction of overcharges.— 

For Tax Law, § 108. See § 98, ante. 

§ 109. Overpaid taxes. — If it shall satisfactorily appear to the 
comptroller that the amount of any tax has been paid, and after¬ 
wards other money has been paid into the State treasury on 
account of such tax or that the amount of any tax has been over¬ 
paid to the treasurer of the State, he may draw his warrant on 
the treasury for the amount paid in excess of the tax due, in favor 
of the person paying the same. 

208 


ARTICLE VI. 


SALES BY COMPTROLLEB FOR UNPAID TAXES AND REDEMPTION OF 

LANDS. 


§120. Notice of sale. 

§121. Maps to be furnished comp¬ 
troller. 

§122. Sale, how conducted. 

§123. Purchases by comptroller, for 
state or county. 

§124. Withdrawal from sale of lands 
upmn which the state has a lien. 

§125. Payment of bids and certificate 
of purchase. 

§120. New certificate upon setting 
aside sale. 

§127. Redemption of lands. 

§128. Redemption of lands conjointly 
assessed. 

§12!). Prohibition of the despoliation 
of lands sold. 

§130. Notice of unredeemed lands. 

§131. Comptroller’s deed. 

§132. Effect of former deeds. 


§133. Possession of lands by the 

state. 

§134. Notice to occupants. 

§135. Certificate of nonredemption 

and completion of title. 

§136. Redemption by occupant and 
certificate of redemption. 

§137. Redemption by occupant be¬ 

fore notice and effect of failure 
to redeem. 

§138. Lien of mortgage not affected 
by tax sale. 

§139. Redemption by mortgagee be¬ 

fore notice. 

§140. Cancellation of sales. 

§141. Setting aside cancellation of 
sale. 

§142. Expenses of sale. 

§143. Payment of moneys into state 
treasury. 


§ 120. Notice ot sale. — The comptroller may sell any lands 
heretofore or hereafter returned to him for nonpayment of any 
tax thereon, if such tax and the interest thereon, or any part 
thereof shall remain unpaid for one year after February first, 
following the year in which the tax was levied. lie shall make 
out a list of all such lands in any county and transmit to the 
county treasurer thereof at least eighteen weeks before the com¬ 
mencement of the sale, a number of copies of such list sufficient 
to furnish five copies to the county treasurer, two copies to the 
county clerk and two copies to the clerk of each town and city in 
which such lands are situated. The county treasurer shall trans¬ 
mit the same to such officers. The comptroller shall publish such 
list with a notice, that on a day specified therein and the succeeding 
days, so much of such lands as may he necessary to discharge the 
taxes, interest and charges due thereon at the time of sale, will be 
sold at public auction at the capitol in the city of Albany. Such 
list shall be inserted in two newspapers published in such county, 
once in each week for twelve successive weeks prior to the com¬ 
mencement of the sale, and in the body of the newspapers and not 
14 209 


Akt. VI. THE TAX LAW. Ch. ix. 

Sales by comptroller for unpaid taxes and redemption of lands. 

in a supplement. If there are not two newspapers published in 
the county, the publication shall be in two newspapers which the 
comptroller shall determine to be most generally circulated in the 
county. Due proof of the publication of such list and notice in 
each newspaper shall be made and filed in the office of the comp¬ 
troller, within twenty days after the last publication. The ex¬ 
pense of printing, publishing and transmitting such list shall be 
audited by the comptroller and paid out of the State treasury. 
No error in the description of the lands in any list published in 
any newspaper shall render any sale void or in any manner affect 
its validity. 

Wood V. Knapp, 100 N. Y. 109; May v. Traphagin, 139 N. Y. 478. 

§ 121. Maps to be furnished comptroller.— 

For Tax Law, § 121. See § 100, ante. 

§ 122. Sale, how conducted. — On the day mentioned in the 
notice of sale the comptroller shall commence the sale of the 
lands specified in the lists annexed to the notice, and continue 
the sale from day to day, until so much of each parcel 
shall be sold as will be sufficient to pay all the taxes thereon 
for the years for the taxes of which such sale shall be made, 
with the interest and charges thereon. In case no purchaser bids 
the amount due on any lot or parcel, the comptroller is authorized 
to bid in such lot or parcel for the State. The comptroller may, 
in his discretion, decline to receive any bid on any parcel of land, 
if in his opinion, it is made by or for any person not acting in 
good faith, and any such land shall be sold at such sale the same 
as if such bid had not been made thereon. And in case the land 
is located in a county outside the forest preserve, the comptroller 
may sell and assign the certificate therefor at any time before the 
expiration of the period for redemption, on such terms as to him 
shall seem for the best interests of the State. 

§ 123. Purchases by the comptroller for State or county.— 

For Tax Law, § 123. See § 101, ante. 

§ 124. Withdrawal from sale of lands upon which the State has 
a lien. — No land against which the people of the State of New 
York hold a bond or lien for any part of the purchase price thereof 
shall be sold, but all such land shall be withdrawn from such sale. 
The amount of taxes, interest and expenses for which it may be 

210 


Ch. IX. THE TAX LAW. Anx. vi. 

Sales by comptroller for unpaid taxes and redemption of lands. 

liable to sale as shown by the comptroller’s book of sales shall be 
charged against each lot, piece or parcel of such land in the books 
in the comptroller’s office in which the accounts of school funds 
and other bonded lands are kept, and the State treasurer shall, 
on the receipt of a statement of such amounts, charge the same 
against the respective lots, pieces or parcels of land, on which they 
are due, on the duplicate bond-books kept in his office. The 
holder of the certificate or contract of purchase of any such land, 
may discharge the same from liability in consequence of such 
charge, by paying to the State treasurer at any time within two 
years after the last day of sale from which such lands were with¬ 
drawn, the amount of such charges with interest thereon at the rate 
of ten per centum annually. If such payment is not made, the comp¬ 
troller shall, at the expiration of such two years, state an account 
of the indebtedness against each lot, piece or parcel of such land, 
with the addition of thirty-seven and one-half per centum thereto, 
and the amount of principal and interest due on the bond or lien 
thereon, to the commissioners of the land office, who may there¬ 
upon, if default shall be made in the payment of such bond, 
direct the comptroller to put the same in suit, or shall direct the 
State engineer and surveyor to again sell the lands against which 
such indebtedness remains. Upon any sale thereof, all previous 
payments made on account of such land shall be forfeited to the 
people of the State. Xo conveyance of any such lands shall be 
made to any purchaser, until all such taxes and expenses charged 
against the same on such bond-book are paid into the State 
treasury. 

§ 125. Payment of bids and certificate of purchase.—Every 
purchase at any sale of lands by the comptroller under this article 
shall pay the amount of his bid to the State treasurer within 
forty-eight hours after the last day of sale. Upon the payment 
of a bid to the comptroller he shall give to the purchaser a written 
certificate, describing the lands purchased, the sum paid and the 
time when the purchaser will be entitled to a deed. 

§ 126. New certificate upon setting aside sale.— If a pur¬ 
chaser shall not have paid his bid, or the same shall not have 
been collected from him at the expiration of one month from 
the conclusion of the sale, at which the bid was made, the comp¬ 
troller may set aside the sale of land for which the bid was 

211 


Art. VI. 


THE TAX LAW. 


Ch. IX. 


Sales by comptroller for unpaid taxes and redemption of lands. 

made, and all the rights of the purchaser under such bid shall 
thereby be extinguished, and the comptroller shall issue a cer¬ 
tificate of such sale if the land be in a county including a por¬ 
tion of the forest preserve, to the people of the State. If said 
land be in a county not including any portion of the forest pre¬ 
serve, such certificate shall be issued to any person who will pay 
the same amount as would be payable by the original purchaser 
in case the sale had not been set aside. If such certificate shall 
not have been sold within three months from the date of such 
sale he shall transfer the same to the people of the State. If the 
transfer be to the people, the whole quantity of land liable to 
sale for the purchase-money mentioned in the certificate shall 
be covered by such purchase, the same as if no person had offered 
to bid therefor at the sale. The change of purchaser made pur¬ 
suant to this section and the time when made shall be noted 
in the sales book, and the certificate issued shall confer the 
same right upon the State as it would have acquired had the land 
been bid in for it at the sale. 

§ 127. Redemption of lands.— The owner or occupant of any 
lands sold by the comptroller for taxes, or any other person 
having an interest therein at the time of the sale, may redeem 
the same from such sale at any time within one year after the 
last day of the sale, by paying to the State traesurer, on the 
certificate of the comptroller for the use of the purchaser, his 
heirs or assigns, the sum mentioned in the certificate of sale 
therefor, with interest thereon at the rate of ten per centum 
per annum, after the date of such certificate of sale. The pur¬ 
chaser of any wild, vacant or unoccupied land at any such sale, 
or his assigns, shall not enter upon or exercise acts of ownership 
on such land, until the expiration of one year allowed for the 
redemption thereof from such sale. A person having an interest 
in an undivided part of any tract, lot or piece of land so sold, 
or in an undivided share in any tract or lot of land out of which 
an undivided part shall have been sold, may redeem such un¬ 
divided part or share by paying such proportion of the purchase- 
money and interest as shall be in proportion to the part or 
share of the lands sold which he shall claim. Every person hav¬ 
ing an interest in a specific part of any tract, lot or piece of 
land, so sold, or lot of land out of which an undivided part may 
have been sold for taxes charged on the whole tract or lot, 

212 


mav 


Ch. IX. THE TAX LAW. Art. vi. 

Sales by comptroller for unpaid taxes and redemption of lands. 


redeem such specific part by paying such proportion of the pur¬ 
chase money and interest as his quantity of acres shall bear to- 
the whole quantity of acres sold, or to the whole quantity taxed. 
Any person claiming a specific part of any tract or lot of land, out 
of which a specific part belonging to some other person shall have 
been sold for taxes charged on the whole tract or lot, may exonerate 
himself from all liability to contribute to the owner of the part 
sold, by paying to the comptroller at any time before the ex¬ 
piration of the time allowed for the redemption thereof, such 
proportion of the purchase-money and interest as his quantity 
of acres shall bear to the whole quantity taxed, and such pay¬ 
ment shall operate as a redemption of his proportionate part of 
the lands sold according to the amount paid. Upon a partial 
redemption under this section, the quantity sold shall be reduced 
in proportion to the amount paid on such partial redemption 
and the comptroller shall convey accordingly. 

§ 128. Redemption of lands conjointly assessed.— If the lands 
of one person shall be sold for taxes assessed conjointly on his 
lands and lands of another, and the latter shall not pay his due 
proportion required for the redemption of his lands, the former 
may redeem the same on paying to the comptroller the purchase- 
money and interest, and he shall be entitled to recover, after the 
expiration of the time allowed for redemption, from the other 
person whose lands were assessed with his, a just proportion of 
the redemption moneys paid, with interest. If the lands of one 
person so sold for taxes assessed conjointly on his lands and the 
lands of another person, shall not be redeemed, and they shall be 
conveyed by the comptroller, the former may recover from the 
latter the same proportion of the value of the lands sold and con¬ 
veyed, that the latter ought to have paid of the tax and interest 
and charges for which the lands shall have been sold. Every 
judgment obtained under this section shall have priority as 
against the lands of the defendant therein, on which the tax was 
assessed, and for which such proportionate part ought to have 
been paid, over all mortgages and judgments, if at the time of 
docketing such judgment the plaintiff cause an entry to be made 
by the clerk in the docket thereof, specifying that such judgment 
has priority as a lien on certain lands, over mortgages and other 
judgments, pursuant to the tax law, which entry shall be a part 
of such docket. In all actions under this section, the certificate 

213 


Art. VI. THE TAX LAW. Ch. ix. 

Sales by comptroller for unpaid taxes and redemption of lands. 

of the State treasurer, countersigned by the comptroller, stating 
the facts in relation to such redemption, or sale and conveyance, 
shall be presumptive evidence of all facts therein stated. 

§ 129. Prohibition of the despoliation of lands sold.— Neither 
the owner, occupant nor any other person shall have the right to 
despoil any lands sold for taxes by the comptroller of their value, 
by the removal of buildings or by cutting, removing or destroy¬ 
ing timber, or other valuable products, growing, existing or being 
thereon at the time of sale. The purchaser of any wild, vacant, 
or unoccupied land at the sale thereof by the comptroller, whose 
bid therefor shall have been fully paid, or his assigns or repre¬ 
sentatives may at any time before obtaining his deed, cause to 
be served a notice on any person despoiling such lands or inter¬ 
ested in such despoliation, either personally or by leaving the 
same at the residence of such person, or with any member of his 
family of suitable age and discretion. The notice shall describe 
such lands, substantially as sold, shall state that it was sold for 
taxes by the comptroller, and that an action to recover the value 
of the buildings, timber or other products destroyed or removed 
therefrom, after the date of sale thereof, will be instituted against 
all persons concerned in such despoliation. If such lands shall 
not be redeemed, every person engaged or interested in making 
such despoliation, upon whom service of the notice shall have 
been made, shall be liable to pay to the holder of the tax sale 
certificate therefor the full value of any building so destroyed or 
removed therefrom, and of all the timber, bark, or other products 
so cut or destroyed or removed therefrom, from the date of the 
sale of such land to the termination of such action, and may be 
restrained by injunction from committing any waste thereon. 

§ 130. Notice of unredeemed lands.— 

For Tax Law, § 130. See § 103j ante. 

§ 131. Comptroller’s deed and application therefor.— 

For Tax Law, § 131. See § 102, ante. 

§ 132. Effect of former deeds.—Every such conveyance here¬ 
tofore executed by the comptroller, county treasurer or county 
judge and all conveyances of the same lands by his grantee or 
grantees therein named, which have for two years been recorded 
in the office of the clerk of the county in which the lands con- 

214 


€h.ix. the tax law. Art. vi. 

Sales by comptroller for unpaid taxes and redemption of lands. 


veyed thereby are located, and all outstanding certificates of a 
tax sale heretofore held by the comptroller, that shall have re¬ 
mained in force for two years after the last day allowed by law 
for redemption from such sale, shall be conclusive evidence that 
the sale and proceedings prior thereto, from and including the 
assessment of the lands, and all notices required by law to be 
given previous to the expiration of the time allowed for redemp¬ 
tion, were regular and were regularly given, published and served 
according to the provisions of all laws directing and requiring 
the same or in any manner relating thereto, but all such convey¬ 
ances and certificates, and the taxes and tax sales on which they 
are based, shall be subject to cancellation, by reason of the pay¬ 
ment of such taxes, or by reason of the levying of such taxes 
by a town or ward having no legal right to assess the land on 
which they are laid, or by reason of any defect in the proceedings 
affecting the jurisdiction upon constitutional grounds, on direct 
application to the comptroller, or in an action brought before a 
competent court therefor; provided, however that such applica¬ 
tion shall be made or such action brought in the case of all sales 
held prior to the year eighteen hundred and ninety-five, within 
one year from the passage of this act; and in the case of the sale 
of eighteen hundred and ninety-five and of all sales hereafter 
held, that such application shall be made, or such action brought, 
within five years from the expiration of the period allowed by 
law for the redemption of lands sold at the particular sale sought 
to be canceled. 

§ 133. Possession of lands by the State.— The comptroller may 
advertise once a week for at least three weeks successively, a list 
of the wild, vacant and forest lands to which the State holds 
title, from a tax sale or otherwise, in one or more newspapers to 
be selected by him, published in the county in which the lands 
are situated, and from and after the expiration of such time, all 
such wild, vacant and forest lands are hereby declared to be and 
shall be deemed to be in the actual possession of the comptroller, 
and such possession shall be deemed to continue until he has been 
dispossessed by the judgment of a court of competent jurisdic¬ 
tion. 

§ 134. Notice to occupants.— If any lot or separate tract of 
land sold for taxes by the comptroller and conveyed, or any^ part 

215 


Art. VI. 


THE TAX LAW. 


Ch. IX. 


Sales by comptroller for unpaid taxes and redemption of lands. 

thereof shall, at the time of the expiration of one year given for 
the redemption thereof, be in the actual occupancy of any person, 
the grantee to whom the same shall have been conveyed, or the 
person claiming under him, shall within one year from the ex¬ 
piration of the time to redeem, serve a written notice on the per¬ 
son occupying such land, either personally or by leaving the 
same at the dwellinghouse of the occupant, with a person of suit¬ 
able age and discretion belonging to his family. If the occupant 
does not reside in the tax district in which the real estate is- 
situated the notice may he served by mail in the manner required 
by law in respect to notices of non-acceptance or non-payment of 
notes or bills of exchange. Service on one joint tenant or tenant 
in common shall be service on all the joint tenants or tenants in 
common. Service on a tenant shall be service on his landlord. 
The term occupant ’’ shall be construed to mean a person who* 
has lawfully entered upon the land so occupied, and is in pos¬ 
session of the same to the exclusion of every other person. And 
the term occupancy ” shall mean the actual lawful and exclu¬ 
sive use and possession of such lands and premises by such an 
occupant. The notice shall state in substance, the sale and con¬ 
veyance of the land, the person to whom made, the amount of 
consideration money mentioned in the conveyance, with the addi¬ 
tion of thirty-seven and one-half per centum thereon, and of the 
sum paid for the deed, and that unless such consideration money 
and percentage with the sum paid for the deed, shall be paid into 
the State treasury for the benefit of the grantee, within six months 
after the time of filing in the comptroller’s office of the evidence 
of the service of such notice, the conveyance shall become abso¬ 
lute and the occupant and all others interested in the land be 
forever barred from all right or title thereto. No conveyance 
made in pursuance of this section shall be recorded until the ex¬ 
piration of the time mentioned in such notice, and the evidence 
of the service of such notice shall be recorded with such con¬ 
veyance. 

Am’d by ch. 171 of 1902. 

Notice which names four different days for redemption of various lots 
without specifying the last day for any particular parcel is defective. 

Clason V. Baldwin, 152 N. Y. 204. 

§ 135. Certificate of nonredemption and completion of title.— 

Within one month after the service of any such notice, the 
grantee or person claiming under him, in order to complete his 

216 


Ch. IX. the tax law. Art. vi. 

{Silled by comptroller for unpaid taxes and redemption of lands. 


title to the land conveyed shall file with the comptroller a copy 
of the notice served, with the affidavit of a person, certified as 
credible by the officer before whom the affidavit is taken, that 
the notice was duly served specifying the mode of service. If 
the comptroller shall be satisfied that the proper notice has been 
duly served, and if the moneys required for the redemption of 
such land shall not have been paid within the six months, he 
shall under his hand and official seal, certify such facts, and the 
conveyance before made shall thereupon become absolute and the 
occupant and all others interested in such lands shall be forever 
barred from all right and title thereto. 

§ 136. Redemption by occupant and certificate of redemption.— 

The occupant, or any other person having an interest therein at 
the time of the sale, may at any time within the six months men¬ 
tioned in such notice redeem such land by paying into the treas¬ 
ury the consideration money with the addition of thirty-seven 
and one-half per centum thereon and the amount paid for the 
deed. Every^ such redemption shall be as effectual as if made 
before the expiration of the year allowed for the redemption 
of the land sold. In all cases of application for redemptions on 
the ground of occupancy, in which a part only of the separate 
lot or tract of land thus sold is occupied, the applicant shall be 
allowed to redeem only that particular part of the lot or tract 
sold which shall be actually occupied, used and possessed as 
herein defined, at the time of the expiration of the one year 
given for the redemption thereof; provided, that the notice re¬ 
quired to be ser\'ed upon such occupant by the purchaser at a 
tax sale, his grantee or person claiming under him, shall, in 
addition to other facts now required to be stated therein, contain 
a specific description of the particular part of the lot or tract 
sold which may be redeemed and the amount necessary to re¬ 
deem the same. Such partial redemption may be allowed upon 
filing in the office of the comptroller, satisfactory evidence of 
such occupancy, and of the extent thereof, and by paying such 
proportion of the consideration money mentioned in the convey¬ 
ance, with the addition of thirty-seven and one-half per centum 
of such amount and the further addition of the sum paid for 
the deeds, as the value of the lands and the premises occupied 
and sought to be redeemed bears to the value of the whole quan- 

217 


Art. VI. 


THE TAX LAW. 


Ch. IX. 


Sales by comptroller for unpaid taxes and redemption of lands. 

iitj of land sold; such value to be determined and fixed by the 
comptroller. 

§ 137. Redemption by occupant before notice and effect of fail¬ 
ure to redeem.— The occupant of any lot or separate tract of 
land sold for taxes by the comptroller, or any part thereof, or 
any person who had the title thereto or an interest therein at 
time of the sale may, at any time before the ser\dce of such 
notice by the purchaser or the person claiming under him and 
within two years from the expiration of the year allowed by law 
for the redemption thereof and not thereafter, redeem any land 
so occupied, by filing in the office of the comptroller, satisfactory 
evidence of the occupancy required, and by paying to him the 
consideration money for which the lands to be redeemed were 
sold , and thirty-seven and one-half per centum thereon, with the 
sum paid for the deed, if any. On application for such redemp¬ 
tion the comptroller may appoint a commissioner to take all ma¬ 
terial evidence offered with reference to the occupation of the 
lands in question. The hearing shall be had in the county where 
the land is situated,, on at least ten days’ notice to the party ap¬ 
plying for the redemption. The commissioner shall have the 
same power to issue subpoenas and proceed with the examination 
of witnesses under oath, as is had by a referee in a court of 
record. His compensation shall not exceed six dollars per day 
and shall be taxed by the comptroller and paid upon his warrant 
by the treasurer. He shall report the testimony taken by him 
with his opinion thereon, to the comptroller for his decision. 
Such occupant or other person shall also pay to the comptroller 
such amounts as may have been paid to the State for subsequent 
taxes thereon, or for redemption from subsequent tax sales thereof, 
and if such lot has been legally exempt from taxation for one or 
more years subsequent to the sale, a sum equal to the gross 
amount of taxes and interest which would have been due thereon, 
if it had been taxed during each of the years it was so exempt, 
on its assessed valuation, and at the rate per centum of taxation 
thereon for the year when last returned to the comptroller’s office. 
In case of failure to redeem within the time herein specified, 
the sale and conveyance thereof shall become absolute and the 
occupant and all other persons barred forever. 


218 


"Ch. IX. THE TAX LAW. Art. vi. 

Sales by comptroller for unpaid taxes and redemption of lands. 

138. Lien of mortgage not affected by tax sale.— The lien 
of a mortgage, duly recorded or registered at the time of the sale 
of any lands for nonpayment of any tax or assessment thereon, 
shall not be destroyed, or in any manner affected, except as pro¬ 
vided in this section. The purchaser at any such sale shall give 
to the mortgagee a written notice of such sale within one year 
from the expiration of the time to redeem, and in case of tax 
•sales heretofore held, where the time of redemption by mortgagees 
has not expired, within thre years from the passage of this act, 
requiring him to pay the amount of purchase-money, with inter¬ 
est at the rate allowed by law in case of redemption by occupants, 
within six months after giving the notice. Such notice may be 
given either personally or in the manner required by law in re¬ 
spect to notices of nonacceptance or nonpayment of notes or bills 
of exchange, and a notarial certificate thereof shall be presump¬ 
tive evidence of the fact that may be recorded in the county in 
which the mortgage was recorded, in the same manner and with 
the same effect as a deed or other evidence of title to real prop- 
■erty. 

AmM by ch. 373 of 1897. 

§ 139. Redemption by mortgagee before notice.— The holder 
of any mortgage which is duly recorded at the time of the sale, 
may, at any time after the sale of all or any part of the mort¬ 
gaged premises for unpaid taxes, and before the expiration of six 
months from the giving of the notice required by this article to 
be given to a mortgagee, redeem the premises so sold or any part 
thereof from such sale. The redemption shall be made by filing 
with the comptroller a written description of his mortgage and 
by paying to the State treasurer, upon the certificate of the comp¬ 
troller, for the use of the purchaser, his heirs or assigns, the sum 
mentioned in his certificate, with interest at the rate allowed by 
law in case of redemption by occupants from the date of such 
certificate. The holder of such mortgage shall have a lien upon 
the premises redeemed for the amount so paid with interest from 
the time of payment, in like manner as if it had been included in 
the mortgage. Provided, however, that the notice required to be 
given under this and the last preceding section shall be directed 
only to such persons as shall within two years from the time of 
such sale, and in case of all sales held before April twenty-fourth, 
eighteen hundred and ninety-seven, the date of the taking effect 

219 


Art. VI. THE TAX LAW. Ch. ix. 

Sales by comptroller for unpaid taxes and redemption of lands. 


of chapter three hundred and seventy-three of the laws of eighteen 
hundred and ninety-seven, where the time allowed by law for 
redemption by mortgagees had not then expired within tw^o years 
from April twenty-fourth, eighteen hundred and ninety-seven, 
file in the office of the comptroller a notice, stating the names of 
mortgagor and mortgagee, the date of the mortgage, and the 
amount claimed to be due thereon, and the county, town and 
tract in which the mortgaged premises are situated, with the num¬ 
ber of the lot on which said mortgage is claimed to be a lien, with 
the name of the person or persons claiming notice, their residence 
and the post-office, to which such notice shall be addressed. A 
purchaser of mortgaged premises at a sale thereof under and in 
pursuance of a judgment or decree of foreclosure of a mortgage 
thereof, held within two years after April twenty-fourth, eighteen 
hundred and ninety-seven, shall be deemed in all actions and pro¬ 
ceedings relating to the redemption of said premises from any 
previous tax sales thereof, to have been the holder of said mort¬ 
gage and to have been entitled to take the like proceedings for the 
redemption of said premises from such tax sales and with the 
like effect, as the holder of such mortgage would have been en¬ 
titled to if there had been no foreclosure of such mortgage. 
{Thus amended by L. 1897, chap. 373, and L. 1901, chap. 605, 
talcing effect April 27, 1901.) 

§ 140. Cancellation of sales.— 

For Tax Law, § 140. See § 104, ante. 

§ 141. Setting aside cancellation of sale.— The comptroller is 
hereby authorized and empowered and shall, upon the application 
of any one whomsoever aggrieved thereby, set aside any cancella¬ 
tion of sale made by him, or by any of his predecessors in office, 
in either of the following cases: 

First. When such cancellation was procured by fraud or mis¬ 
representation. 

Second. When it was procured by the suppression of any ma¬ 
terial fact bearing on the case. 

Third. When it was made under a mistake of fact. 

Fourth. When such cancellation was made upon an applica¬ 
tion which the comptroller, or any of his predecessors in office, 
had no jurisdiction or legal right to entertain at the time of such 
cancellation. 


220 


Ch. IX. 


THE TAX LAW. 


Art. VI. 


Sales by comptroller for unpaid taxes and redemption of lands. 

Eight days written notice of an application made under and 
pursuant to this section shall be served upon the person upon 
whose application such sale was canceled, or his heirs or grantees, 
the county treasurer of the county or counties in which the lands 
affected by such application are situate and upon the attorney- 
general of the State of New York; in case any of the parties to 
be served are not residents of the State of New York, or can not 
after reasonable diligence be found within the State of New York, 
such notice may be served by the publication thereof in a news¬ 
paper published in the county or counties where the lands af¬ 
fected by such application are situate, and also in the newspaper 
printed at Albany, in which legal notices are required to be pub¬ 
lished, once in each week for three weeks immediately preceding 
the day upon which such application is to be made, and also by 
mailing a copy of said notice to each of said parties at tlieir last 
known place of residence; and on or before the day of the first 
])ublication all papers upon which such application is to be made 
shall be filed in the office of the comptroller. The comptroller 
shall in all cases specify the grounds upon which such cancellation 
is set aside, and every such cancellation set aside by the comp¬ 
troller shall in every and all respects have the same force and 
effect as though no cancellation thereof had ever been made. 
{Thus amended hy L. 1897, chap, 392.) 

§ 142. Expenses of sale.— The expenses attending any sale for 
Taxes under this article, including the expenses of printing and 
publishing lists and notices and transmitting copies thereof, and 
of all other things required to be done before the sale shall be had, 
shall be a charge on the lands liable to be sold; and the comp¬ 
troller shall add to the taxes, interest and other charges on each 
parcel of land liable to be sold, an equal proportionate part of 
such expenses to be estimated by him. 

§ 143. Payment of moneys into State treasury.— The moneys 
received upon any sale and interest under this article, and for the 
expenses of the sale shall be paid into the State treasury and the 
accounts of all persons entitled to any portion of the moneys so 
received for such expenses, shall be audited by the comptroller 
and paid out of the State treasury. 


221 


ARTICLE VII. 


SALES BY COUNTY TKEASUREKS FOR UNPAID TAXES AND REDEMP¬ 
TION OF LANDS. 


§150. When lands to be sold for un¬ 
paid taxes. 

§151. Advertisement and sale. 

§152. Redemption. 

§ 152a.Redemption of real property 
stricken from tax roll. 

§153. Conveyance by county treas¬ 
urer. 

§154. Conveyance and its effect. 


§155. When purchase money to be 
refunded. 

§156. Lands which the state owns or 
upon which it has a lien. 

§157. Provisions relative to comp¬ 
troller to apply to treasurer. 

8158. Article not to relate to certain 
cities. 

> §159. Expenses of publishing notice 
to redeem. 


§ 150. When lands to be sold for unpaid taxes.— 

For Tax Law, § 150. See § 105, ante. 

§ 151. Advertisement and sale.— 

For Tax Law, § 151. See § 106, ante. 


§ 152. Redemption. — The owner, occupant or any other per¬ 
son having an interest in any real estate sold for taxes as afore¬ 
said, may redeem the same at any time within one year after 
the last day of such sale, by paying to the county treasurer of the 
county, for the use of the purchaser, the sum mentioned in his 
certificate, together with interest thereon at the rate of ten per 
centum per annum, to be computed from the date of such certifi¬ 
cate, and any tax which the holder of said certificate shall have 
paid between the days of sale and redemption, together with the 
share of the expense of the publication of notices to redeem the 
real estate sold in such county for unpaid taxes, as apportioned 
by the county treasurer to the real estate so redeemed, which ex¬ 
pense shall be in the first instance a county charge and shall be¬ 
at the same rate as that provided for the publication of notices 
of tax sales. In case any parcel of real estate mentioned in such 
notice to redeem shall not be redeemed within the one year al¬ 
lowed by law for such redemption then and in that event the- 
share of the expense of the publication of notices to redeem such' 
unredeemed real estate sold in any such county for unpaid taxes, 
as apportioned by the county treasurer, together with interest 

222 


Ch.ix. the tax law. AnT.vii.. 

Sales by county treasurers for unpaid taxes and redemption of lands. 


thereon for one year at the rate of ten per centum per annum, 
shall be laid before the board of supervisors of such county for 
reassessment as are other taxes and shall be by such board of 
supervisors reassessed upon the assessment roll of the current year 
against such real estate and shall be a lien thereon. (Thus 
amended hy L. 1904, chap, 535.) 

§ 152a. Redemption of real property stricken from tax rolls.— 

The real property struck down to a county at said tax sale and 
omitted from the tax rolls as provided in section fifty of this act 
shall not be subject to further sale after having been once so sold 
for taxes. The real property so omitted from the tax rolls may be 
redeemed by the owner, occupant or any person having an interest 
in the same, provided the county has not acquired a title in fee 
to such real property, upon the payment to the county treasurer 
for the use and benefit of the county of a sum equal to the gross 
amount of the taxes, expenses of such sale, penalty and interest 
thereon, together with the tax and interest thereon which would 
have been due on said real property had it been taxed during each 
of the years it was so omitted from the tax rolls. The said taxes 
for each of the years during which said real estate is so omitted 
from the tax rolls shall be computed on the basis of the assessed 
valuations returned on said real property by the assessors of the 
several tax districts and at the rate fixed by the board of super¬ 
visors as the tax rate for the tax district within which said real 
estate is situated. (Section inserted by L. 1905, chap. 447.) 

§ 153. Conveyance by county treasurer.— 

For Tax Law, § 153. See § 107, ante. 

§ 154. Conveyance and its effect.— A purchaser or his legal 
representative may, upon receiving a conveyance under and by 
virtue thereof, possess and enjoy for his own use the real estate 
described in such conveyance, unless redeemed as herein pro¬ 
vided, and after the expiration of the time to redeem the same, 
may cause the occupant of such real estate to be removed there¬ 
from, and the possession to be delivered to him in the same man¬ 
ner and by the same proceedings, and before the same officers as 
in the case of a tenant holding over after the expiration of his. 
term without permission of his landlord. 


223 


Art. VII. 


THE TAX LAW. 


Ch. IX. 


Sales by county treasurers for unpaid taxes and redemption of lands. 

§ 155. When purchase money to he refunded.— 

For Tax Law, § 155. See § 108, ante. 

§ 156. Lands which the State owns or upon which it has a lien. 

— The county treasurer of any county not embracing a portion 
of the forest preserve shall, at least two months prior to any tax 
sale to be held by him, transmit to the comptroller an accurate 
and complete list of all the lands in such county to be sold thereat. 
The State comptroller shall, at least two ‘weeks prior to any such 
tax sale, transmit to such county treasurer a list of all lands ad¬ 
vertised to be sold at such tax sale, belonging to the State, or shall 
then be mortgaged to the commissioners for loaning certain 
moneys of the United States, or against which the State holds a 
bond or lien, for any part of the purchase money thereof, or for 
which the State may then hold a tax sale certificate. The county 
treasurer conducting such sale shall bid in for the State all lands 
described in the list transmitted to him by the comptroller, and 
shall, at the close of such sale, transmit to the comptroller a veri¬ 
fied and itemized statement showing the amount of each bid made 
in the name of the State thereat, and the State comptroller shall, 
within ten days after the receipt by him of such statement, draw 
his warrant on the State treasurer for the amount thereof or credit 
the county with the amount of such statement on the books of 
his office. 

§ 157. Provisions relative to comptroller to apply to treasurer. 

— The provisions of article six of this act, entitled sales by 
comptroller for unpaid taxes and redemption of lands,^’ shall, in 
so far as it is not otherwise herein provided, govern and control 
the action of the county treasurer, who shall perform the duties 
therein devolved upon the comptroller and the same rights and 
remedies shall be deemed to exist under the provisions of this 
article as are provided for in said article six. 

§ 158. Article not to relate to certain cities.— This or the pre¬ 
ceding article shall not affect any law relating to the sale of real 
estate for taxes in any city. 

§ 159. Expense of publishing notice to redeem.— Where a tax 
sale has been held by a county treasurer pursuant to this article, 
the expense of publishing the notice to redeem as required by 

224 


€h. IX. THE TAX LAW. Art. vit. 

Sales by county treasurers for unpaid taxes and redemption of lands. 


section one hundred and thirty of this chapter shall be appor¬ 
tioned as equitable as may be between the several pieces or par¬ 
cels included therein. The amount so apportioned to any parcel 
shall be paid to the county treasurer by the purchaser at the tax 
sale upon the execution of a conveyance to him. If a parcel of 
land is redeemed subsequent to the publication of the notice, the 
person redeeming shall pay to the county treasurer, in addition to 
the amount required by section one hundred and fifty-two, the 
expense of publishing the notice to redeem the same. If a parcel 
of land is bid in by the county and is not redeemed, the expense 
of publishing the notice to redeem shall be a county charge. The 
money received by a county treasurer for the expense of publish¬ 
ing the redemption notices shall be applied by him to pay the pub¬ 
lishers therefor. {Added hy L. 1905, chap. 278.) 


AKTICLE VIII. 


STATE BOAKE OF TAX COMMISSIONEES ; STATE BOAED OF EQUALI¬ 
ZATION. 


§170. State board of tax commis¬ 

sioners. 

§171. Powers and duties of state 

board of tax commissioners. 

§172. Tax commissioners to visit 

counties. 

§173. State board of equalization; 

powers and duties. 


§174. Appeals to the state board of 
tax commissioners from equal¬ 
ization of board of supervis¬ 
ors. 

§175. Appeals, how conducted. 

§176. Determination of appeals. 

§177. Costs on appeal. 


§ 170. State board of tax commissioners. — The tax commis¬ 
sioners now in office shall continue in office for the terms for 
which they were appointed, and they and their successors shall 
constitute the State board of tax commissioners. On the expira¬ 
tion of their terms the governor shall appoint three commissioners 
by and with the advice and consent of the senate, to hold office 
for three years, and so classified that the term of office of one 
of them shall expire with the thirty-first day of December in each 
year, and in case of a vacancy the appointment shall be for the 
unexpired term. Each commissioner shall receive an annual com¬ 
pensation of five thousand dollars, payable monthly, and in addi¬ 
tion thereto the expenses actually incurred by him, in the dis¬ 
charge of his official duties, including expenses while attending 

meetings of the commission. 

Am’d by cb. 94 of 1900. In effect March 8, 1900. 

§ 171. Powers and duties of State board of tax commissioners.—- 

The State board of tax commissioners shall: 

Eirst. Investigate and examine, from time to time, as to the 
methods of assessment within the State. 

Second. Furnish local assessors with such information as may 
be necessary or proper to aid them in making the assessment 
thereof. 

Third. Make such rules and regulations as may be necessary 
to enforce the provisions of this article and prepare forms for re¬ 
ports and assessment-rolls, and furnish the same to assessors and 
other officers at the expense of the State. 

226 


Ch. IX. THE TAX LAW. Aet. viii. 

state board of tax commissioners; state board of equalization. 


Fourth. Take testimony and hear proofs, under oath, with 
reference to any matter within the line of its official duty. Any 
member of such board may be designated for that purpose. And 
it may require from all State and municipal officers such infor¬ 
mation as may be necessary for the proper discharge of its duties. 

Fifth. Hold meetings at an office to be assigned it in one of 
the State buildings at Albany, at such times as may be fixed by 
the chairman of the hoard or by adjournment thereof, or at such 
other places as it may designate. 

Sixth. Employ a secretary, prescribe his duties and fix his. 
salary at a sum not to exceed thirty-five hundred dollars per an¬ 
num ; employ not to exceed six special agents who shall he deemed 
the confidential agents of the hoard; and experts and other needed 
assistants and prescribe their duties. It shall fix the compensa¬ 
tion ®f such employees, which shall not exceed in the aggregate 
the amount annually appropriated by the legislature for that pur¬ 
pose. 

Am’d by chap. 94 of 1900. In effect March 8, 1900. 

Seventh. Prepare an annual report to the legislature and rec¬ 
ommend such changes or amendments to the tax laws as it may 
deem advisable. 

Eighth. Perform the other powers and duties conferred upon 
it by law. 

§ 172. Tax commissioners to visit counties. — Two or more of 
the members of the hoard of tax commissioners shall officially 
visit every county in the State at least once in two years, and in¬ 
quire into the methods of assessment and taxation, and ascertain 
whether the assessors faithfully discharge their duties and par¬ 
ticularly as to their compliance with this act requiring the assess¬ 
ment of all property not exempt from taxation at its full value. 

§ 173. State board of equalization; powers and duties. — The 

commissioners of the land office and the three commissioners of 
taxes shall constitute the State board of equalization. The State 
board of equalization shall meet in the city of Albany on the first 
Tuesday in September in each year, for the purpose of examining 
and revising the valuations of real and personal property of the 
several counties as returned to the board of tax commissioners, 
and shall fi^ the aggregate amount of assessment for each county, 

227 


Art. VIII. THE TAX LAW. Ch. ix. 

State board of tax commissioners; state board of equalization. 


upon which the comptroller shall compute the State tax. Such 
board may increase or diminish the aggregate valuations of real 
property in any county by adding or deducting such sum as in 
its opinion may be just and necessary to produce a just relation 
between the valuations of real property in the State. But it shall 
in no instance, reduce the aggregate valuations of all the counties 
below the aggregate valuations thereof as so returned. The comp¬ 
troller shall immediately ascertain from this assessment, a copy of 
which shall be transmitted to him, the proportion of State tax each 
county shall pay, and mail a statement of the amount to the 
county clerk, and to the chairman and clerk of the board of super¬ 
visors of each county. 

§ 174. Appeals to the State board of tax commissioners from 
equalization by board of supervisors.— 

For Tax Law, § 174. See § 66, ante. 

§ 175. Appeals, how conducted.— 

For Tax Law, § 175. See § 67, ante. 

§ 176. Determination of appeals.— 

For Tax Law, § 176. See § 68, ante. 

§ 177. Costs on appeal.— 

For Tax Law, § 177. See § 69, ante. 


228 


AUTICLE IX. 


COEPORATION TAX. 


§180. Organization tax. 

§181. License tax on foreign corpo¬ 
rations. 

§182. Franchise tax on corporations. 

§183. Certain corporations exempted 
from tax on capital stock. 

§184. Additional franchise tax on 
transportation and transmis¬ 
sion corporations and associa¬ 
tions. 

§185. Franchise tax on elevated rail¬ 
roads or surface railroads not 
operated by steam. 

§186. Franchise tax on water-works 
companies, gas companies, 
electric or steam heating, 
lighting and power companies. 

§187. Franchise tax on insurance 
corporations. 

§187a.Franchise tax on trust com¬ 
panies. 

§187b.Franchise tax on savings 
banks. 

§188. Tax upon foreign bankers. 

§189. Reports of corporations. 

§190. Value of stock to be appraised. 


§191. Further requirements as to re¬ 
ports of corporations. 

§192. Powers of comptroller to ex¬ 
amine into affairs of corpora¬ 
tions. 

§193. Notice of statement of tax; 
interest. 

§194. Payment of tax and penalty 
for failure. 

§195. Revision and readjustment of 
accounts by comptroller. 

§196. Review of determination of 
comptroller by certiorari. 

§197. Regulations as to such writ of 
certiorari. 

§198. Warrant for the collection of 
taxes. 

§199. Information of delinquents. 

§200. Action for recovery of taxes; 
forfeiture of charter of delin¬ 
quent corporations. 

§201. Reports to be made by the sec¬ 
retary of state. 

§202. Exemptions from other state 
taxation. 

§203. Application of taxes. 


§ 180. Organization tax.— Every stock corporation incorpo¬ 
rated under any law of this State shall pay to the State treasurer 
a tax of one-twentieth of one per centnm upon the amount of cap¬ 
ital stock which the corporation is authorized to have, and a like 
tax upon any subsequent increase. Provided, that in no case shall 
such tax he less than one dollar. Such tax shall be due and paya¬ 
ble upon the incorporation of such corporation or upon the in¬ 
crease of its capital stock. Except in the case of a railroad cor¬ 
poration neither the secretary of state nor county clerk shall file 
any certificate of incorporation or article of association, or give 
any certificate to any such corporation or association until he is 
furnished a receipt for such tax from the State treasurer, and no 
stock corporation shall have or exercise any corporate franchise or 
powers, or carry on business in this State until such tax shall 
have been paid. And in case of a decrease of capital stock, upon 

229 


Aet.ix. the tax law. Ch. is. 

Corporation tax. 

which the tax required by law has been paid, and a subsequent 
increase thereof, a tax shall be paid only upon so much of such 
increase as exceeds the amount of capital stock upon which a tax 
has been before paid. In case of the consolidation of existing cor¬ 
porations into a corporation, such new corporation shall be re¬ 
quired to pay the tax hereinbefore provided for only upon the 
amount of its capital stock in excess of the aggregate amount of 
capital stock of said corporations. This section shall not apply to 
State and national banks or to building, mutual loan, accumulat¬ 
ing fund and co-operative associations. A railroad corporation 
need not pay such tax at the time of filing its certificate of incor¬ 
poration, but shall pay the same before the railroad commissioners 
shall grant a certificate, as required by the railroad law, authoriz¬ 
ing the construction of the road as proposed in its articles of asso¬ 
ciation, and such certificate shall not be granted by the board of 
railroad commissioners until it is furnished with a receipt for 
such tax from the State treasurer. {Thus amended hy L. 1901, 
chap. 448, taking effect April 22, 1901, and L. 1906, chap. 524, 
taking effect May 21, 1906.) 

§ 181. license tax on foreign corporations. — Every foreign 
corporation, except banking corporations, fire, marine, casualty 
and life insurance companies, co-operative fraternal insurance 
companies and building and loan associations, authorized to do 
business under the general corporation law, shall pay to the State 
treasurer, for the use of the State, a license fee of one-eight of 
one per centum for the privilege of exercising its corporate fran¬ 
chises or carrying on its business in such corporate or organized 
capacity in this State, to be computed upon the basis of the capital 
stock employed by it within this State during the first year of car¬ 
rying on its business in this State; and if any year thereafter any 
such corporation shall employ an increased amount of its capital 
stock within this State, the same license fee shall be due and paya¬ 
ble upon any such increase. The tax imposed by this section on 
a corporation not heretofore subject to its provisions shall be paid 
on the first day of December, nineteen hundred and one, to be 
computed upon the basis of the amount of capital stock employed 
by it within the State during the year preceding such date, unless 
on such date such corporation shall not have employed capital 
within the State for a period of thirteen months, in which case it 
shall be paid within the time otherwise provided by this section. 

230 


Ch. ix. 


THE TAX LAW. 


Art. IX. 


Corporation tax. 

Xo action shall be maintained or recovery had in any of the courts 
in this State by such foreign corporation without obtaining a re¬ 
ceipt for the license fee hereby imposed within thirteen months 
after beginning such business within the State, or if at the time 
this section takes effect such a corporation has been engaged in 
business within this State for more than twelve months, without 
obtaining such receipt within thirty days after such tax is due. 

Am’d by ch. 558 of 1901. In effeect April 26, 1901. 

§ 182. Franchise tax on corporations.— 

For Tax Law, § 182. See § 122, ante. 

§ 183. Certain corporations exempt from tax on capital stock.— 

For Tax Law, § 183. See § 123, ante. 

§ 184. Additional franchise tax on transportation and transmis¬ 
sion corporations and associations.— 

For Tax Law, § 184. See § 124, ante. 

§ 185. Franchise tax on elevated railroads or surface railroads 
not operated by steam.— 

For Tax Law, § 185. See § 125, ante. 

§ 186. Franchise tax on water-works companies, gas companies, 
electric or steam heating, lighting and power companies.— 

For Tax Law, § 186. See § 126, ante. 

§ 18Y. Franchise tax on insurance corporations.— 

For Tax Law, § 187. See § 127, ante. 

§ 187a. Franchise tax on trust companies.— 

For Tax Law, § 187a. See § 128, ante. 

§ 187b. Franchise tax on savings banks.— 

For Tax Law, § 187b. See § 129, ante. 

§ 188. Tax upon foreign bankers.— 

For Tax Law, § 188. See § 130, ante. 

§ 189. Reports of corporation.— Corporations liable to pay a 
tax under this article shall report as follows: 

1. Corporations paying franchise tax.— Every corporation^ as¬ 
sociation or joint-stock company liable to pay a tax under section 
one hundred and eighty-two of this chapter shall, on or before 
November fifteenth in each year, make a written report to the 
•comptroller of its condition at the close of its business on October 


Art. IX. 


THE TAX LAW. 


Ch. IX. 


Corporation tax. 

thirty-first preceding, stating the amount of its authorized capital 
stock, the amount of stock paid in, the date and rate per centum 
of each dividend declared by it during the year ending with such 
day, the entire amount of the capital of such corporation, and the 
capital employed by it in this State during such year. 

2. Transportation and transmission corporations.— Every trans¬ 
portation or transmission corporation, joint-stock company or as¬ 
sociation liable to pay an additional tax under section one hun¬ 
dred and eighty-four of this chapter, shall also, on or before Au¬ 
gust first in each year, make a written report to the comptroller 
of its condition at the close of its business on June thirtieth pre¬ 
ceding, stating the amount of its gross earnings from all sources 
and the amount of its gross earnings from its transportation or 
transmission business originating and terminating within this 
State. 

3. Elevated and surface railroad corporations.— Every corpoia- 
tion, joint-stock company or association liable to pay a tax under 
section one hundred and eighty-five of this chapter, shall, on or 
before August first of each year, make a written report to the 
comptroller of its condition at the close of its business on June 
thirtieth preceding, stating the amount of its gross earnings from 
business done in this State, the amount of dividends of every na¬ 
ture declared or paid during the year ending June thirtieth, the 
authorized capital of the company and the amount of capital 
stock actually issued and outstanding. 

4. Water-'works, gas, electric, steam heating, lighting and power 
corporations.— Every corporation, joint-stock company or associa¬ 
tion liable to pay a tax under section one hundred and eighty-six 
of this chapter, shall, on or before December first of each year, 
make a written report to the comptroller of its condition at the 
close of its business on October thirty-first preceding, stating the 
amount of its gross earnings from business done in this State, the 
amount of dividends of every nature declared or paid during the 
year ending with October thirty-first, the authorized capital of 
the company and the amount of capital stock actually issued and 
outstanding. 

5. Insurance corporations.— Every insurance corporation liable 
to pay a tax under section one hundred and eighty-seven of this 

232 


Cii. IX. 


THE TAX LAW. 


Art. IX. 


Corporation tax. 

chapter, shall, on or before March first in each year, make a writ¬ 
ten report to the comptroller of its condition at the close of its 
business on December thirty-first preceding, stating the entire 
amount of premiums received on business done thereby in this 
State during the year ending with such day, whether the premiums 
were in money or in the form of notes, credits or other substitutes 
for money. 

Am’d by ch. 118 of 1901. In effect March 16, 1901. 

6. Foreign bankers.— Every foreign banker liable to pay a tax 
under section one hundred and eighty-eight of this chapter shall, 
on or before February first in each year, make a written report 
to the comptroller of the condition of his business on December 
thirty-first preceding, stating the amount of tax for which he is 
liable under this article, and giving in detail the facts required 
by the last preceding section for the purpose of ascertaining and 
computing the same. 

7. Trust companies.— Every company liable to pay a tax under 
section one himdred and eighty-seven-a of this chapter shall, on 
or before August first in each year, make a written report to the 
comptroller of its condition at the close of business on June thir¬ 
tieth preceding, separately stating the amount of its capital stock, 
the amount of its surplus, and the amount of its undivided profits, 
and containing such other data, information or matter as the 
comptroller may require. {Inserted by L. 1901, chap. 132, and 
L. 1902, chap. 172, in effect April 6 , 1902.) 

8. Savings banks.— Every savings bank liable to pay a tax 
under section one hundred and eighty-seven-b of this chapter, 
shall on or before August first in each year make a written report 
to the comptroller of its condition, at the close of business on 
June thirtieth preceding, stating the par value of its surplus, and 
undivided earnings and containing such other data, information 
or matter as the comptroller may require. {Inserted by L. 1901, 
chap. 117, taking effect March 16, 1901.) 

§ 190. Value of stock to be appraised.— If the dividend or 
dividends amount to less than six per centum on the par value of 
the capital stock, and 

(1) The assets exceed the liabilities, exclusive of capital stock, 
by an amount equal to or greater than the par value of the capital 
stock, or 


Art. IX. 


THE TAX LAW. 


Ch. IX. 


Corporation tax. 

(2) The average price at which such stock sold during said 
year is equal to or greater than the par value of the capital stock, 
then the president, treasurer or secretary of the company liable 
to pay a tax under the provisions of section one hundred and 
eighty-two of this chapter, shall, under oath, between the first and 
fifteenth days of Xovember in each year, estimate, and appraise 
the capital stock of such company at a value which value shall not 
be less, however, than 

(1) The average price at which such stock sold during said 
year, 

(2) The difference between the assets and liabilities, exclusive 
of capital stock, 

(3) The par value thereof, 

and shall forward the same to the comptroller with the report 
provided for in the last section. If the comptroller is not satis¬ 
fied with the valuation so made and returned he is authorized and 
empowered to make a valuation thereof, and settle an account 
upon the valuation so made by him, and the taxes, penalties and 
interest to he paid the State. {Thus amended by L, 1906, chap. 
474, taking effect October 31, 1906. 

§ 191. Further requirements as to report of corporations.— 

Every report required by this article shall have annexed thereto, 
the affidavit of the president, vice-president, secretary or treas¬ 
urer of the corporation, association or joint-stock company or of 
the person or one of the persons, or the members of the partner¬ 
ship making the same, to the effect that the statements contained 
therein are true. Such reports shall contain any other data, in¬ 
formation or matter which the comptroller may require to be 
included therein, and he may prescribe the form in which such 
reports shall be made and the form of oath thereto. When so 
prescribed such form shall be used in making the report. The 
comptroller may require at any time a further or supplemental 
report under this article, which shall contain information and 
data upon such matters as the comptroller may specify. 

§ 192. Powers of comptroller to examine into affairs of corpora¬ 
tion. — In case any report required by any of the preceding sec¬ 
tions of this article shall be unsatisfactory to the comptroller, 
or if any such report is not made as herein required, the comp¬ 
troller is authorized to make an estimate of the dividends paid 

234 


Ch. IX. 


THE TAX LAW. 


Art. IX. 


Corporation tax. 

by such corporation and the value of the capital stock employed 
by it, from any such report or from any other data, and to order 
and state an account according to the estimate and value so made 
by him for the taxes, percentage and interest due the State from 
such corporation, association, joint-stock company, person or part¬ 
nership. The comptroller shall also have power to examine or 
cause to be examined in case of a failure to report or in case the 
report is unsatisfactory to him, the books and records of any such 
corporation, joint-stock association, company, foreign banker, per¬ 
son or partnership, and may hear testimony and take proofs ma¬ 
terial for his information, either personally or he may appoint a 
■commissioner by a written appointment under his hand and offi¬ 
cial seal for that purpose. Every commissioner so appointed 
shall be authorized to make such examination and take such testi¬ 
mony and hear such proofs and report the proofs and testimony 
,so taken and the result of his examination so made and the facts 
found by him to the comptroller. The comptroller shall, there¬ 
from, or from any other data which shall be satisfactory to him, 
order and state an account for the tax due the State, together with 
the expenses of such examination and the taking of such testi¬ 
mony and proofs. Such expenses shall be fixed and adjusted by 
the comptroller. 

§ 193. Notice of statement of tax; interest. — Upon auditing 
and stating every account for taxes or other charges under this 
article, the comptroller shall forthwith send notice thereof in 
writing to the person, partnership, company, association or corpo¬ 
ration against whom the same is made, which notice may be mailed 
to the post-office address of such person, partnership, association, 
•company or corporation. All accounts so audited and stated bear 
interest upon the total amount found due thereon to the State, 
for taxes, percentage, interest and other charges, from the expira¬ 
tion of thirty days after sending such notice until payment thereof 
shall be made. 

§ 194. Payment of tax and penalty for failure. — A tax imposed 
by sections one hundred and eighty-two or one hundred and eighty- 
six of this chapter, shall be due and payable into the State treas¬ 
ury on or before the fifteenth day of January in each year. A 
tax imposed by section one hundred and eighty-four of this chap¬ 
ter on a transportation or transmission corporation, or by section 

235 


Art. IX. 


THE TAX LAW. 


Ch. IX. 


Corporation tax. 

one hundred and eighty-five, on elevated railroads or surface rail¬ 
roads not operated hy steam, shall be due and payable into the 
State treasury on or before the first day of August in each year. 
A tax imposed by section one hundred and eighty-seven of this 
chapter on an insurance corporation, shall be due and payable 
into the State treasury on or before the first day of June in each 
year. A tax imposed hy section one hundred and eighty-seven-a 
or one hundred and eighty-seven-b shall be due and payable into 
the State treasury on or before the first day of September in each 
year. A tax imposed by section one hundred and eighty-eight 
of this chapter on a foreign banker shall be due and payable into 
the State treasury on or before February first in each year. If 
such tax in any case is not paid within thirty days after the same 
becomes due, or if the report of any such corporation is not made 
within the time required by this article, the corporation, associa¬ 
tion, joint-stock company, person or partnership, liable to pay the 
tax, shall pay into the State treasury in addition to the amount 
of such tax, a sum equal to five per centum thereof, and one per 
centum additional for each month the tax remains unpaid, which 
sum shall be added to the tax and paid or collected therewith. 
Every corporation, association, joint-stock company, person, or 
partnership failing to make the annual report required by this 
article, or failing to make any special report required by the comp¬ 
troller, within any reasonable time to be specified by him, shall 
forfeit to the people of the State the sum of one hundred dollars 
for every such failure, and the additional sum of ten dollars for 
each day that such failure continues. Such tax shall be a lien 
upon and bind all the real and personal property of the corpora¬ 
tion, joint-stock company or association liable to pay the same 
from the time when it is payable until the same is paid in full. 

Am’d by chs. 118 and 132 of 1901. 

Am’d by ch. 558 of 1901. In effect April 26, 1901. 

§ 195. Revision and readjustment of accounts by comptroller.— 
The comptroller may, at any time within one year from the time 
any such account shall have been audited and stated, and notice 
thereof sent to the person, partnership, company, association or 
corporation against whom it is stated, revise and readjust such 
account upon application therefor by the party against whom the 
account is stated or by the attorney-general, and if it shall be 
made to appear upon any such application by evidence submitted 

236 


Cii. IX. 


THE TAX LAW. 

Corporation tax. 


Art. IX. 


to him or otherw^ise, that any such account included taxes or other 
charges which could not have been lawfully demanded, or that 
payment has been legally made or exacted of any such account, 
he shall resettle the same according to law and the facts and 
charge or credit, as the case may require, the difference, if any, 
resulting from such revision or resettlement upon the accounts for 
taxes of or against any such person, partnership, company, asso¬ 
ciation or corporation. Such credit, whether allowed before or 
after the passage of this act, may be, by the person, partnership, 
company, association or corporation in whose favor it is allowed, 
assigned to a person, partnership, company, association or corpo¬ 
ration liable to pay taxes under article nine of this act and the 
assignee of the whole or any part of such credit on filing with the 
comptroller such assignment shall thereupon be entitled to credit 
on the books of the comptroller for the amount thereof on the cur¬ 
rent account for taxes of such assignee in the same way and with 
the same effect as though the credit had originally been allowed 
in favor of such assignee. The comptroller shall forthwith send 
written notice of his determination upon such application to the 
applicant, and to the attorney-general, which notice may be sent 
by mail to his post-ofiice address. {Thus amended hy L, 1903, 
chap. 642, talcing effect May 22, 1903.) 

§ 196. Review of determination of comptroller by certiorari.— 

The determination of the comptroller upon any application made 
to him by any person, partnership, company, association or cor¬ 
poration for a revision and resettlement of any account, as pre¬ 
scribed in this article, may be reviewed both upon the law and 
the facts, upon certiorari by the Supreme Court at the instance of 
any person, partnership, company, association or corporation af¬ 
fected thereby, and in the name and on behalf of the people of 
the State. Eor the purpose of such review the comptroller shall 
return, on such certiorari, the accounts and all the evidence before 
him on such application, and all the papers and proofs upon the 
original statement of such account and all proceedings thereon. 
If the original or resettled accounts shall be found erroneous or 
illegal, either in point of law or of fact, by the Supreme Court, 
upon any such review, the accounts reviewed shall then be cor¬ 
rected and restated, and from any determination of the Supreme 
Court upon any such review, an appeal to the court of appeals 
may be taken by either party. 


237 


Art. IX. 


THE TAX LAW. 


Oh. IX. 


Corporation tax. 

§ 197. Regulations as to such writ of certiorari. — No cer¬ 
tiorari to review any audit and statement of an account or any 
determination by the comptroller under this article, shall be 
granted unless notice of application therefor is made within thirty 
days after the service of the notice of such determination. Eight' 
days’ notice shall be given to the comptroller of the application for 
such writ. The full amount of the taxes, percentage, interest and 
other charges, audited and stated in such account must be de¬ 
posited with the State treasurer before making the application and 
an undertaking filed with the comptroller in such amount and with 
such sureties as a justice of the Supreme Court shall approve to 
the effect that if such writ is dismissed or the determination of 
the comptroller affirmed, the applicant for the writ will pay all 
costs and charges which may accrue against him, or it in the 
prosecution of the writ, including costs of all appeals. 

The notice to be served on the present comptroller. 

The acting comptroller, being the custodian of the records of his prede¬ 
cessor, can, without any aid from his predecessor, answer the writ from 
the records of his office, and we can see no reason under such circumstances 
for making such predecessor a party to the writ. 

Matter of Tiffany, 80 Hun, 486, 488. 

§ 198. Warrant for the collection of taxes. — After the expira¬ 
tion of thirty days from the sending by the comptroller of a no¬ 
tice of a settlement of an account as provided in this article, 
unless the amount of such account shall have been paid or de¬ 
posited with the State treasurer, if an appeal or other proceedings 
have been taken to review the same, and the undertaking given as 
provided in this article, the comptroller may issue a warrant 
under his hand and official seal, directed to the sheriff of any 
county of the State, commanding him to levy upon and sell the 
real and personal property of the person, partnership, company, 
association or corporation against which such account is stated, 
found within his county for the payment of the amount thereof 
with interest thereon and costs of executing the warrant, and to 
return such warrant to the comptroller and pay to the State treas¬ 
urer the money collected by virtue thereof by a time to be specified 
therein, not less than sixty days from the date of the warrant. 
Such warrant shall be a lien upon and bind the real and personal 
property of the person, partnership, company, association or cor¬ 
poration against which it is issued, from the time an actual levy 
shall be made by virtue thereof. The sheriff to whom any such 
warrant shall be directed shall proceed upon the same in all re- 

238 


THE TAX LAW. Art. ix.. 

Corporation tax. 

spects, with like effect, and in the same manner as prescribed by • 
law in respect to executions issued against property upon judg¬ 
ments of a court of record, and shall be entitled to the same fees 
for his services in executing the warrant, to he collected in the 
same manner. 

§ 199. Information of delinquents.— It shall be the duty of 
any person having knowledge of the evasion of taxation under 
this article by any corporation, association, joint-stock company, 
partnei^^hip or person liable to taxation thereunder, for any omis¬ 
sion on their part to make the reports required by this article, to 
make a written report thereof to the comptroller of the State, with 
such information as may he in his possession as may lead to the 
recovery of any taxes due the State therefrom. If, in his opinion, 
the interests of the State require it, the comptroller may employ 
such person to assist in the collection and preparation of evidence 
and in the prosecution and trial of actions for such taxes, and so 
much of the same, not exceeding ten per centum thereof, as may 
he collected from any such delinquent corporation, association, 
company, partnership or person, by reason of such report and 
such services, as shall have been agreed upon between such person 
and the comptroller or attorney-general as a compensation there¬ 
for, shall be paid to such person, and nothing shall he paid to such 
person for such report or services unless there shall he a recovery 
of taxes hv reason thereof. 

§ 200. Action for recovery of taxes; forfeiture of charter of 
elinquent corporation. — An action may he brought by the at¬ 
torney-general, at the instance of the comptroller, in the name of 
the State, to recover the amount of any account audited and stated 
by the comptroller under the provisions of this article. If any 
such account shall remain unpaid at the expiration of one year 
after notice of the statement thereof has been sent as required by 
this article, and the comptroller is satisfied that the failure to pay 
the same is intentional, he shall so report to the attorney-general, 
who shall immediately bring an action, in the name of the people 
of the State, for the forfeiture of the franchise of any corporation, 
joint-stock company or association failing to make such payment, 
and if it is found that such failure was intentional, judgment shall 
he rendered in such action for the forfeiture of its franchise and 


239 


Aut. IX. 


THE TAX LAW. 


Cn. IX. 


Corporation tax. 

for its dissolution, and thereafter such franchise shall be an¬ 
nulled. 

§ 201. Reports to be made by the secretary of state.— The 

secretary of state shall transmit on the first day of each month, 
to the comptroller, a report of the stock corporations whose 
certificates of incorporation are filed, or of the foreign stock 
corporations to whom a certificate of authority has been issued to 
do business in this State, during the 2 :>receding month. Such re¬ 
port shall state the name of the corporation, its 2 :)lace of lousiness, 
the amount of its capital stock, its^purposes or objects, the names 
and places of residence of its directors, and, if a foreign corjDora- 
tion, its place of business within the State. The comptroller may 
prescribe the forms and furnish the blanks for such reports. 
The secretary of state shall make like reports to the comptroller 
whenever required by him relating to any such corporations 
whose certificates have been filed or to whom a certificate of au¬ 
thority has been isssued j^rior to the time when this article takes 
effect, and during any |3eriod of time specified by the comptroller 
in his request for such report. 

§ 202. Exemptions from other State taxation.— 

For Tax Law, § 202. See § 131, ante. 

§ 203. Application of taxes.—The taxes imposed by this 
article and the revenues thereof shall be applicable to the general 
fund of the treasury and to the payment of all claims and de¬ 
mands which are a lawful charge thereon. 


240 


ARTICLE X. 

TAXABLE TEAXSFEKS. 


This article was amended by chap. 

§220. Taxable transfers. 

§221. Exceptions and limitations. 

§222. Accrual and payment of tax. 

§223. Discount and interest. 

§224. Lien of tax and collection by 
executors, administrators and 
trustees. 

§225. Refund of tax erroneously 
paid. 

§226. Taxes upon devises and be¬ 
quests in lieu of commissions. 

§227. Liability of certain corpora¬ 
tions to tax. 

§228. Jurisdiction of the surrogate. 

§229. Appointment of appraisers, 
stenographers, et cetera. 

§230. Proceedings by appraiser. 

§231. Determination of surrogate. 

§232. Appeal and other proceedings. 

§233. Composition of transfer tax 
upon certain estates. 


368 of 1905. In effect June 1, 1905. 

§234. Surrogate’s assistants in New 
York, Kings and other coun¬ 
ties. 

§235. Proceedings by district attor¬ 
neys. 

§236. Receipt from county treasurer 
or comptroller. 

§237. Fees of county treasurer. 

§238. Books and forms to be fur¬ 
nished by the state comptroller. 

§239. Reports of surrogate and 
county clerk. 

240. Reports of county treasurer. 

§240a.Report of state comptroller; 
payment of taxes. 

§241. Application of taxes. 

§242. Definitions. 

§243. Exemptions in article one not 
applicable. 


§ 220. Taxable transfers.— A tax shall be and is hereby im¬ 
posed upon the transfer of any property, real or personal, of the 
value of five hundred dollars or over, or of any interest therein 
or income therefrom, in trust or otherwise, to persons or corpora¬ 
tions not exempt by law from taxation on real or personal prop¬ 
erty, in the following cases: 

1. When the transfer is by will or by the interstate laws of 
this State from any person dying seized or possessed of the prop¬ 
erty while a resident of the State. 

2. When the transfer is by will or intestate law, of property 
within the State, and the decedent was a nonresident of the State 
at the time of his death. 

3. When the transfer is of property made by a resident or by 
a nonresident when such nonresident’s property is within this 
State, by deed, grant, bargain, sale or gift made in contemplation 
of the death of the gxantor, vendor or donor, or intended to take 
effect in possession or enjoyment at or after such death. 

16 - 241 


Art. X. 


THE TAX LAW. 


Cn. ix„ 


Taxable transfers. 

4. WTien any such person or corporation becomes beneficially 
entitled, in possession or expectancy, to any property or the in¬ 
come thereof by any such transfer, whether made before or after 
the passage of this act. 

5. Whenever any person or corporation shall exercise a power 
of appointment derived from any disposition of property made 
either before or after the passage of this act, such appointment, 
when made shall be deemed a transfer taxable under the pro¬ 
visions of this act in the same manner as though the property 
to which such appointment relates belonged absolutely to the 
donee of such power and had been bequeathed or devised by 
such donee by will; and whenever any person or corporation 
possessing such a power of appointment so derived shall omit 
or fail to exercise the same within the time provided therefor, 
in whole or in part, a transfer taxable under the provisions of 
this act shall be deemed to take place to the extent of such 
omission or failure, in the same manner as though the persons 
or corporations thereby becoming entitled to the possession or 
enjoyment of the property to which such power related had suc¬ 
ceeded thereto by a will of the donee of the power failing to 
exercise such power, taking effect at the time of such omission 
or failure. 

6. The tax imposed hereby shall be at the rate of five per 
centum upon the clear market value of such property, except 
as otherwise prescribed in the next section. {Thus amended 
hy L. 1905, chap. 368, in effect June 1, 1905.) 

§ 221. Exceptions and limitations.—When property real or 
personal or any beneficial interest therein, of the value of less 
than ten thousand dollars, passes by any such transfer to or for 
the use of any father, mother, husband, wife, child, brother, sister, 
wife or widow of a son or the husband of a daughter, or any 
child or children adopted as such in conformity with the laws of 
this State, of the decedent, grantor, donor or vendor, or to any 
child to whom any such decedent, grantor, donor or vendor for 
not less than ten years prior to such transfer stood in the mutually 
acknowledged relation of a parent, provided, however, such rela¬ 
tionship began at or before the child’s fifteenth birthday and 
was continuous for said ten years thereafter, and provided also 
that the parents of such child shall be deceased when such re¬ 
lationship commenced, or to any lineal descendant of such dece- 

242 


Ch. IX. 


THE TAX LAW. 

Taxable transfers. 


Art. X. 


dent, grantor, donor or vendor born in lawful wedlock, such 
transfer of property shall not be taxable under this act; if real 
or personal property, or any beneficial interest therein, so trans¬ 
ferred is of the value of ten thousand dollars or more, it shall be 
taxable under this act at the rate of one per centum upon the 
clear market value of such property. But any property devised 
or bequeathed to any person who is a bishop or to any religious, 
educational, charitable, missionary, benevolent, hospital or in¬ 
firmary corporation including corporations organized exclusively 
for bible or tract purposes shall be exempted from and not subject 
to the provisions of this act. There shall also be exempted from 
and not subject to the provisions of this act personal property 
other than money or securities bequeathed to a corporation or 
association organized exclusively for the moral or mental improve¬ 
ment of men or women or for scientific, literary, library, patriotic, 
cemetery or historical purposes or for the enforcement of laws 
relating to children or animals or for two or more of such 
purposes and used exclusively for carrying out one or more of 
such purposes. But no such corporation or association shall be 
entitled to such exemption if any officer, member, or employee 
thereof shall receive or may be lawfully entitled to receive any 
pecuniary profit from the operations thereof except reasonable 
compensation for services in effecting one or more of such pur¬ 
poses or as proper beneficiaries of its strictly charitable purposes; 
or if the organization thereof for any such avowed purpose be a 
guise or pretense for directly or indirectly making any other pe¬ 
cuniary profit for such corporation or association or for any 
of its members or employees or if it be not in good faith or¬ 
ganized or conducted exclusively for one or more of such pur¬ 
poses. {Thus amended by L. 1905, ch. 368, in effect June 1, 
1905.) 

§ 222. Accrual and payment of tax.— All taxes imposed by 
this article shall be due and payable at the time of the transfer, 
except as herein otherwise provided. Taxes upon the transfer 
of any estate, property or interest therein limited, conditioned, 
dependent or determinable upon the happening of any contin¬ 
gency or future event by reason of which the fair market value 
thereof cannot be ascertained at the time of the transfer as 
herein provided, shall accrue and become due and payable when 
the person or corporations beneficially entitled thereto shall come 

243 


Art. X. THE TAX LAW. Ch. ix. 

Taxable transfers. 

into actual possession or enjoyment thereof. Such tax shall be 
paid to the State comptroller in a county in which the office of 
appraiser is salaried, and in other counties, to the county treas¬ 
urer, and said State comptroller or county treasurer shall give, 
and every executor, administrator or trustee shall take, duplicate 
receipts from him of such payment as provided in section two 
hundred and thirty-six. {Thus amended by L. 1905, chap. 368, 
in effect June 1, 1905.) 

§ 223. Discount, and interest.— If such tax is paid within six 
months from the accrual thereof, a discount of five per centum 
shall be allowed and deducted therefrom. If such tax is not paid 
within eighteen months from the accrual thereof, interest shall 
be charged and collected thereon at the rate of ten per centum 
per annum from the time the tax accrued; unless by reasons of 
claims made upon the estate, necessary litigation or other un¬ 
avoidable cause of delay, such tax cannot be determined and paid 
as herein provided, in which case interest at the rate of six per 
centum per annum shall be charged upon such tax from the ac¬ 
crual thereof until the cause of such delay is removed, after which 
ten per centum shall be charged. 

Am’d by ch. 368 of 1905. In effect June 1, 1905. 

§ 224. Lien of tax and collection by executors, administrators and 
trustees.— Every such tax shall be and remain a lien upon the 
property transferred until paid and the person to whom the prop¬ 
erty is so transferred, and the executors, administrators and 
trustees of every estate so transferred shall be personally liable 
for such tax until its payment. Every executor, administrator 
or trustee, shall have full power to sell so much of the property 
of the decedent as will enable him to pay such tax in the same 
manner as he might be entitled by law to do for the payment of 
the debts of the testator or intestate. Any such executor, ad¬ 
ministrator or trustee having in charge or in trust any legacy or 
property for distribution subject to such tax shall deduct the tax 
therefrom and shall pay over the same to the State comptroller or 
county treasurer, as herein provided. If such legacy or property 
l>e not in money, he shall collect the tax thereupon the appraised 
value thereof from the person entitled thereto. He shall not 


244 


Ch. IX. 


THE TAX LAW. 


Art. X. 


Taxable transfers. 

deliver or be compelled to deliver any specific legacy or property 
subject to tax under this article to any person until he shall have 
collected the tax thereon. If any such legacy shall be charged 
upon or payable out of real property, the heir or devisee shall 
deduct such tax therefrom and pay it to the executor, administrator 
or trustee, and the tax shall remain a lien or charge on such 
real property until paid; and the payment thereof shall be en¬ 
forced by the executor, administrator or trustee in the same 
manner that payment of the legacy might be enforced or by the 
district attorney under section two hundred and thirty-five of this 
chapter. If any such legacy shall be given in money to any 
such person for a limited period, the executor, administrator or 
trustee shall retain the tax upon the whole amount, but if it be 
not in money, he shall make application to the court having 
jurisdiction of an accounting by him, to make an apportionment, 
if the case require it, of the sum to be paid into his hands by such 
legatees, and for such further order relative thereto as the case 
may require. 

Am’d by ch. 173 of 1901. In effect April 1, 1901. 

Am’d by ch. 368 of 1905. In effect June 1, 1905. 

Executor personally liable for tax — payment of legacy without tax. 


§ 225. Refund of tax erroneously paid.— If any debts shall 
be proven against the estate of a decedent after the payment of 
any legacy or distributive share thereof, from which any such 
tax has been deducted or upon which it has been paid by the 
person entitled to such legacy or distributive share, and such 
person is required by order of the surrogate having jurisdiction, 
on notice to the State comptroller, to refund the amount of such 
debts or any part thereof, an equitable proportion of the tax 
shall be repaid to him by the executor, administrator or trustee, 
if the tax has not been paid to the State comptroller or county 
treasurer; or if such tax has been paid to such State comptroller 
or county treasurer, such officer shall refund out of the funds 
in his hands or custody to the credit of such taxes such equi¬ 
table proportion of the tax, and credit himself with the same 
in the account required to be rendered by him under this article. 
If after the payment of any tax in pursuance of an order fixing 
such tax, made by the surrogate having jurisdiction, such order 


245 


Art. X. 


THE TAX LAW. 


Ch. IX. 


Taxable transfers. 

be modified or reversed within two years from and after the date 
of entry of the order fixing the tax, on due notice to the State 
comptroller, the State comptroller shall, if such tax was paid in 
a county in which the office of appraiser is salaried, refund to 
the executor, administrator, trustee, person or persons by whom 
such tax has been paid, the amount of any moneys paid or de¬ 
posited on account of such taxes in excess of the amount of the 
tax fixed by the order modified or reversed, out of the funds in 
his hands or custody to the credit of such taxes, and to credit him¬ 
self with the same in the account required to be rendered by him 
under this act, or if paid in a county in which the office of ap¬ 
praiser is not salaried, he shall by warrant direct and allow the 
county treasurer of the county to refund such amount in the same 
manner; but no application for such refund shall be made after 
one. year from such reversal or modification, and the State comp¬ 
troller shall deduct from the fees allowed by this article to the 
county treasurer the amount theretofore allowed him upon such 
overpayment. Where it shall be proved to the satisfaction of the 
surrogate that deductions for debts were allowed upon the ap¬ 
praisal, since proved to have been erroneously allowed, it shall be 
lawful for such surrogate to enter an order assessing the tax upon 
the amount wrongfully or erroneously deducted. 

Am’d by ch. 284 of 1897. 

Am’d by ch. 282 of 1900. 

Am’d by ch. 173 of 1901. In effect April 1, 1901. 

Am’d by ch. 368 of 1905. In effect June 1, 1905. 

So long as the tax remains in the hands of the county treasurer the sur¬ 
rogate may order him to refund it. After it is paid to the comptroller he 
alone has authority to refund it. 

Matter of Park, 8 Misc. Rep. 550. 

Surrogate has power to modify decree where tax has been erroneously paid. 

Matter of Sherer, 25 Misc. 138. 

§ 226. Taxes upon devises and bequests in lieu of commissions. 

— If a testator bequeaths or devises property to one or more 
executors or trustees in lien of their commissions or allowances, or 
makes them his legatees to an amount exceeding the commissions 
or allowances perscribed by law for an executor or trustee, the 
excess in value of the property so bequeathed or devised, above 
the amount of commissions or allowances prescribed by law in 
similar cases shall be. taxable under this article. 

Am’d ch. 284 of 1897. In effect May 6, 1897. 

Am’d by ch. 368 of 1905. In effect June 1, 1905. 

246 


•Ch. IX. 


THE TAX LAW. 


Art. X. 


Taxable transfers. 

§ 227. Liability of certain corporations to tax.— If a foreign 

>executor, administrator or trustee shall assign or transfer any 
stock or obligations in this State standing in the name of a dece¬ 
dent, or in trust for a decedent, liable to any such tax, the tax shall 
be paid to the State comptroller or the treasurer of the proper 
eounty on the transfer thereof. Xo safe deposit company, 
trust company, corporation, bank or other institution, person 
or persons having in possession or under control securities, 
•deposits, or other assets belonging to or standing in the name 
of a decedent who was a resident or nonresident or belong¬ 
ing to, or standing in the joint names of such a decedent 
and one or more persons, including the shares of the capi¬ 
tal stock of, or other interests in, the safe deposit company, 
trust company, corporation, bank or other institution making the 
•delivery or transfer herein provided, shall deliver or transfer the 
same to the executors, administrators, or legal representatives of 
said decedent and one or more persons or upon their order or re¬ 
quest, unless notice of the time and place of such intended de¬ 
livery or transfer be served upon State comptroller at least ten 
days prior to said delivery or transfer; nor shall any such safe 
■deposit company, trust company, corporation, bank or other institu¬ 
tion, person or persons deliver or transfer any securities, deposits 
•or other assets belonging to or standing in the name of a decedent, 
‘or belonging to, or standing in the joint names of a decedent and 
one or more persons including the shares of the capital stock of, 
or other interests in, the safe deposit company, trust company, 
'Corporation, bank or other institution making the delivery or 
transfer, without retaining a sufficient portion or amount thereof 
to pay any tax and interest which may thereafter be assessed on 
account of the delivery or transfer of such securities, deposits or 
other assets, including the shares of the capital stock of, or other 
interests in, the safe deposit company, trust company, corporation, 
bank or other institution making the delivery or transfer, under the 
provisions of this article, unless the State comptroller consents 
thereto in writing. And it shall be lawful for the said State comp¬ 
troller, personally or by representative, to examine such securities, 
deposits or assets at the time of such delivery or transfer. Failure 
to serve such notice or failure to allow such examination, or failure 
to retain a sufficient portion or amount to pay such tax and in¬ 
terest as herein provided shall render said safe deposit company, 

247 


Art. X. 


THE TAX LAW. 


Gh. IX. 


Taxable transfers. 

trust company, corporation, bank or other institution, person or 
persons liable to the payment of the amount of the tax and interest 
due or thereafter to become due upon said securities, deposits or 
other assets, including the shares of the capital stock of, or other 
interests in, the safe deposit company, trust company, corpora¬ 
tion, bank or other institution making the delivery or transfei\ 
and in addition thereto, a penalty of one thousand dollars; and 
the payment of such tax and interest thereon, or of the penalty 
above prescribed, or both, may be enforced in an action brought 
by the State comptroller in any court of competent jurisdiction. 
(Thus amended hy L. 1905, chap. 368, in effect June 1, 1905.) 

§ 228. Jurisdiction of the surrogate. — The surrogate’s court 
of every county of the State having jurisdiction to grant 
letters testamentary or of administration upon the estate of a 
decedent whose property is chargeable with any tax under this 
article, or to appoint a trustee of such estate or any part thereof, 
or to give ancillary letters thereon, shall have jurisdiction to hear 
and determine all questions arising under the provisions of this, 
article, and to do any act in relation thereto authorized by law 
to be done by a surrogate in other matters or proceedings coming 
within his jurisdiction; and if two or more surrogate’s courts 
shall be entitled to exercise any such jurisdiction, the surrogate 
first acquiring jurisdiction hereunder shall retain the same to 
the exclusion of every other surrogate. Every petition for 
ancillary letters testamentary or ancillary letters of administra¬ 
tion made in pursuance of the provisions of article seven, title 
three, chapter eighteen of the code of civil procedure shall set 
forth the name of the State comptroller as a person to be cited 
as therein prescribed, and a true and correct statement of all 
the decedent’s property in this State and the value thereof; and 
upon the presentation thereof the surrogate shall issue a cita¬ 
tion directed to the State comptroller; and upon the return of 
the citation the surrogate shall determine the amount of the 
tax which may be or become due under the provisions of this 
article and his decree awarding the letters may contain any pro¬ 
vision for the payment of such tax or the giving of security 
therefor which might be made by such surrogate if the State 
comptroller were a creditor of the decedent. 

Am’d by eh. 173 of 1901. In effecc April 1, 1901. 

Am’d by ch. 101 of 1902. In effect March 6, 1902. 

Am’d by ch. 368 of 1905. In effect June 1, 1905. 

248 


Ch. IX. 


THE TAX LAW. 

Taxable transfers. 


Art. X. 


§ 220. Appointment of appraisers, stenographers, et cetera.— 
The State comptroller shall appoint and may at pleasure remove 
not to exceed six persons in the county of Xew York; two persons 
in the county of Kings, and one person in the counties of Albany, 
Dutchess, Erie, Monroe, Oneida, Onondaga, Orange, Queens, 
Rensselaer, Richmond, Suffolk and Westchester, to act as ap¬ 
praisers therein. The appraisers so appointed shall receive, an 
annual salary to be fixed by the State comptroller, together with 
their actual and necessary traveling expenses and witness fees, 
as hereinafter provided, payable monthly by the State comp¬ 
troller out of any funds in his hands or custody on account of 
transfer tax. The salaries of each of the appraisers so appointed 
shall not exceed the following amounts: Xew York county, four 
thousand dollars; Kings county, three thousand dollars; Erie 
county, three thousand dollars; Westchester and Albany counties, 
seventy-five hundred dollars; in Queens, Monroe and Onondaga 
counties, one thousand five hundred dollars; in Dutchess, Oneida, 
Orange, Rensselaer and Suffolk counties, one thousand dollars, 
and in Richmond county, five hundred dollars. Each of the said 
appraisers shall file with the State comptroller his oath of office 
and his official bond in the penal sum of not less than one thousand 
dollars, in the discretion of the State comptroller, conditioned for 
the faithful performance of his duties as such appraiser, which 
bond shall be approved by the attorney-general and the State 
comptroller. The State comptroller shall retain out of any funds 
in his hands on account of said tax the following amounts: First. 
A sum sufficient to provide the appraisers of Kew York county 
with five stenographers, of Kings county with two stenographers, 
and of Erie county with one clerk, appointed by the State comp¬ 
troller, whose salaiy shall not exceed fifteen hundred dollars a 
year each. Second. A sum' to be used in defraying the ex¬ 
penses for office rent, stationery, postage, process serving, et 
cetera, necessarily incurred in the appraisal of estates, not ex¬ 
ceeding seven thousand five hundred dollars a year in Kew York 
county, and one thousand five hundred dollars a year in Kings 
county. (Thus amended hy L. 1905, chap. 368, in effect June 
1, 1905, and L. 1906, chap. 567, taking effect May 23, 1906.) 

§ 230. Proceedings by appraiser.— In each county in which 
the office of appraiser is not salaried the county treasurer shall 

249 


Art. X. 


THE TAX LAW. 


Ch. IX. 


Taxable transfers. 

.act as appraiser. The surrogate, either upon his own motion, 
or upon the application of any interested person, including the 
State comptroller, shall by order direct the person or one of 
the persons appointed pursuant to section two hundred and 
twenty-nine of this article in counties in which the office of ap¬ 
praiser is salaried, and in other counties, the county treasurer, 
to fix the fair market value of property of persons whose estates 
shall be subject to the payment of any tax imposed by this article. 

Every such appraiser shall forthwith give notice by mail to all 
persons known to have a claim or interest in the property to be 
appraised, including the State comptroller, and to such persons 
as the surrogate may by order direct, of the time and place when 
he will appraise such property. He shall at such time and place, 
appraise the same at its fair market value as herein prescribed; 
and for that purpose the said appraiser is authorized to issue 
subpoenas and to compel the attendance of witnesses before him 
and to take the evidence of such witnesses under oath concerning 
such property and the value thereof; and he shall make report 
thereof and of such value in writing, to the said surrogate, to¬ 
gether with the depositions of the witnesses examined, and such 
other facts in relation thereto and to said matter as the surrogate 
may order or require. Every appraiser, except in the counties in 
which the office of appraiser is salaried, for which provision is 
hereinbefore made, shall be paid by the State comptroller and 
after the audit of said State comptroller, his actual and necessary 
traveling expenses and the fees paid such wutnesses, which fees 
shall be the same as those now paid to witnesses subpoenaed 
to attend in courts of record, payment to be made out of funds 
in the hands of the county treasurer of the proper county on ac¬ 
count of the tax imposed under the provisions of this article. 
Appraisers appointed under this article in proceedings pending 
at the time the amendment to this section takes effect shall com¬ 
plete the appraisals therein and file their reports as herein pro¬ 
vided, and shall be entitled to the compensation authorized by 
law at the time of their appointment, to be paid by the State 
■ comptroller in counties in which the office of appraiser is salaried 
and in other counties by the county treasurer, out of any moneys 
in his hands on account of this tax. 

The value of every future or limited estate, income, interest 
or annuity dependent upon any life or lives in being, shall be 

250 


Cii. IX. 


THE TAX LAW. 


Art. X. 


Taxable transfers. 

•determined by the rule, method and standard of mortality and 
value employed by the superintendent of insurance in ascertain¬ 
ing the value of policies of life insurance and annuities for the 
determination of liabilities of life insurance companies, except 
that the rate of interest for making such computation shall be 
five per centum per annum. 

In estimating the value of any estate or interest in property, 
to the beneficial enjoyment or possession whereof there are per¬ 
sons or corporations presently entitled thereto, no allowance shall 
be made on account of any contingent incumbrance thereon, nor 
on account of any contingency upon the happening of which the 
ostate or property or some part thereof or interest therein might 
be abridged, defeated or diminished; provided, however, that in 
the event of such incumbrance taking effect as an actual burden 
upon the interest of the beneficiary, or in the event of the abridg¬ 
ment, defeat or diminution of said estate or property or interest 
therein as aforesaid, a return shall be made to the person properly 
entitled thereto of a proportionate amount of such tax on account 
of the incumbrance when taking effect, or so much as will reduce 
the same to the amount which would have been assessed on account 
of the actual duration or extent of the estate or interest enjoyed. 
Such return of tax shall be made in the manner provided by sec¬ 
tion two hundred and twenty-five of this article. 

Where any property shall, after the passage of this act, be 
transferred subject to any charge, estate or interest, determi¬ 
nable by the death of any person, or at any period ascertainable 
only be reference to death, the increase accruing to any person 
or corporation upon the extinction or determination of such 
charge, estate or interest, shall be deemed a transfer of prop¬ 
erty taxable under the provisions of this act in the same manner 
as though the person or corporation beneficially entitled thereto 
had then acquired such increase from the person from whom 
the title to their respective estates or interests is derived. 

When property is transferred in trust or otherwise, and the 
rights, interest or estates of the transferees are dependent upon 
contingencies or conditions whereby they may be wholly or in 
part created, defeated, extended or abridged, a tax shall be im¬ 
posed upon said transfer at the highest rate which, on the happen¬ 
ing of any of the said contingencies or conditions, would be pos¬ 
sible under the provisions of this article, and such tax so imposed 

251 


Art. X. 


THE TAX LAW. 


Ch. ix„ 


Taxable transfers. 

shall be due and payable forthwith by the executors or trustees 
out of the j)roperty transferred; provided, however, that on tlie 
happening of any contingency whereby the said property, or any 
part thereof, is transferred to a person or corporation exempt 
from taxation under the provisions of this article, or to any person 
taxable at a rate less than the rate imposed and paid, such per¬ 
son or corporation shall be entitled to a return of so much of the 
tax imposed and paid as is the difference between the amount 
paid and the amount which said person or corporation should pay 
under the provisions of this article, with interest thereon at the 
rate of three per centum per annum from the time of payment. 
Such return of overpayment shall be made in the manner pro¬ 
vided by section two hundred and twenty-five of this article. 

Estates in expectancy which are contingent or defeasible and 
in which proceedings for the determination of the tax have not 
been taken or where the taxation thereof has been held in abey¬ 
ance, shall be appraised at their full, undiminished value when 
the persons entitled thereto shall come into the beneficial en¬ 
joyment or possession thereof, without diminution for or on ac¬ 
count of any valuation theretofore made of the particular estates 
for purposes of taxation, upon which such estates in expectancy 
may have been limited. 

Where an estate for life or for years can be divested by the act 
or omission of the legatee or devisee it shall be taxed as if there 
were no possibility of such divesting. 

The report of the appraiser shall be made in duplicate, one of 
which duplicates shall be filed in the office of the surrogate and 
the other in the office of the State comptroller. 

Am’d by ch. 284 of 1897. 

Am’d by ch. 7G of 1899. 

Am’d by ch. 658 of 1900. 

§ 231. Determination of surrogate.— From such report of ap¬ 
praisal and other proof relating to any such estate before the 
surrogate, the surrogate shall forthwith, as of course, detei-mine 
the cash value of all estates and the amount of tax to which 
the same are liable; or the surrogate may so determine the cash 
value of all such estates and the amount of tax to which the 
same are liable, without appointing an appraiser. 

The superintendent of insurance shall, on the application of 
any surrogate, determine the value of any such future or 

252 


con- 


€h. IX. 


THE TAX LAW. 

Taxable transfers. 


Art. X. 


tingent estates, income or interest therein limited, contingent, 
dependent or determinable upon the life or lives of persons in 
being, upon the facts contained in any such appraiser’s report, 
and certify the same to the surrogate, and his certificate shall 
be conclusive evidence that the method of computation adopted 
therein is correct. 

The surrogate shall immediately give notice, upon the deter¬ 
mination by him as to the value of any estate which is taxable 
under this article, and of the tax to which it is liable, to all 
persons known to be interested therein, and shall immediately 
notify State comptroller. 

§ 232. Appeal and other proceedings. — The State comptroller 
or any person dissatisfied with the appraisement or assessment 
and determination of tax may appeal therefrom to the surrogate 
within sixty days from the fixing, assessing and determination of 
tax by the surrogate as herein provided, upon filing in the office of 
the surrogate a written notice of appeal, which shall state the 
grounds upon which the appeal is taken. 

Within two years after the entry of an order or decree of a sur¬ 
rogate determining the value of an estate and assessing the tax 
thereon, the State comptroller may, if he believes that such ap¬ 
praisal, assessment or determination has been fraudulently, col- 
lusively, or erroneously made, make application to a justice of 
the Supreme Court of the judicial district in which the former 
owner of such estate resided, for a reappraisal thereof. The 
justice to whom such application is made may thereupon appoint 
a competent person to reappraise such estate. Such appraiser 
shall possess the powers and be subject to the duties of an ap¬ 
praiser under section two hundred and thirty and shall receive 
compensation at the rate of five dollars per day for every day 
actually and necessarily employed in such appraisal. Such 
compensation shall be payable by the State comptroller or county 
treasurer out of any funds he may have on account of any tax 
imposed under the provisions of this article, upon the certificate 
of the justice appointing him. The report of such appraiser shall 
be filed with the justice by whom he was appointed, and thereafter 
the same preceedings shall be taken and had by and before such 
justice as are herein provided to be taken and had by and before 
the surrogate. The determination and assessment of such justice 
shall supersede the determination and assessment of the surro- 

253 


Art. X. 


THE TAX LAW. 


Ch. IX. 


Taxable transfers. 

gate, and shall be filed by such justice in the office of the State 
comptroller, and a certificate copy thereof transmitted to the surro¬ 
gate's court of the proper county. 

Am’d by ch. 284 of 1897. 

Am’d by ch. 672 of 1899. In effect May 25, 1899. 

Am’d by ch. 173 of 1901. In effect April 1, 1901. 

Ani’d by ch. 368 of 1905. In effect June 1, 1905. 

§ 233. Composition of transfer tax upon certain estates.— 
The State comptroller, by and with the consent of the attorney- 
general expressed in writing, is hereby empowered and author¬ 
ized to enter into an agreement with the trustees of any estate 
in which remainders or expectant estates have been of such a 
nature, or so disposed and circumstanced that the taxes therein 
were held not presently payable, or where the interests of the 
legatees or devisees were not ascertainable under the provisions 
of chapter four hundred and eighty-three of the laws of eighteen 
hundred and eighty-five; chapter three hundred and ninety- 
nine of the laws of eighteen hundred and ninety-two, or chapter 
nine hundred and eight of the laws of eighteen hundred and 
ninety-six, and the several acts amendatory thereof and supple¬ 
mental thereto; and to compound such taxes upon such terms 
as may be deemed equitable and expedient; and to grant dis¬ 
charge to said trustees upon the payment of the taxes provided 
for in such composition, provided, however, that no such com¬ 
position shall be conclusive in favor of said trustees as against 
the interests of such cestuis que trust as may possess either 
present rights of enjoyment, or fixed, absolute or indefeasible 
rights of future enjoyment, or of such as would possess such 
rights in the event of the immediate termination of particular 
estates, unless they consent thereto, either personally, when 
competent, or by guardian or committee. Composition or 
settlement made or effected under the provisions of this section 
shall be executed in triplicate, and one copy filed in the office 
of the State comptroller, one copy in the office of the surrogate 
of the county in which the tax was paid, and one copy delivered 
to the executors, administrators or trustees who shall be parties 
thereto. {Thus amended by the L. 1905, chap. 368, in effect 
June 1, 1905.) 

§ 234. Surrogate’s assistants in New York, Kings and other 
counties.— The State comptroller may, upon the recommenda- 

254 


Ch. IX. THE TAX LAW. Art. x.. 

Taxable transfers. 

tion of the surrogate, appoint, and may at pleasure remove 
assistants and clerks in the surrogate’s offices of the following 
counties, at annual salaries to be fixed by him not to exceed the 
amounts hereinafter specified: 

1. In Xew York county, a transfer tax assistant, four thou¬ 
sand dollars; a transfer tax clerk, two thousand four hundred 
dollars; an assistant clerk, eighteen hundred dollars; a record¬ 
ing clerk, thirteen hundred dollars; a stenographer, eight hun¬ 
dred dollars; and shall he entitled to expend not more than 
five hundred dollars a year in such office for expenses neces¬ 
sarily incurred in the asssessment and collection of taxes under 
this article. 

2. In Kings county, a transfer tax assistant, four thousand 
dollars; a transfer tax clerk, two thousand dollars; an assistant 
clerk, fifteen hundred dollars; and shall be entitled to expend 
not more than five hundred dollars a year for expenses neces¬ 
sarily incurred in the assessment and collection of taxes under 
this article. 

3. In Erie county, a transfer tax clerk, eighteen hundred 
dollars. 

4. In Westchester county, a transfer tax assistant, two thou¬ 
sand five hundred dollars. (Thus amended hy L. 1906, chap. 
699, talcing effect June 2, 1906.) 

5. In Albany county, a transfer tax clerk, one thousand dol¬ 
lars. 

6. In Queens county, a transfer tax clerk, one thousand dol¬ 
lars. 

7. In Onondaga county, a transfer tax clerk, twelve hundred 
dollars. 

8. In Monroe county, two transfer tax clerks, seven hundred 
and fifty dollars each; and shall be entitled to expend not more 
than two hundred dollars a year for expenses necessarily in¬ 
curred in the assessment and collection of taxes under this ar¬ 
ticle. 

9. In Dutchess county, a transfer tax clerk, nine hundred 
dollars. 

10. In Oneida county, not more than two transfer tax clerks, 
twelve hundred dollars in the aggregate. 

11. In Suffolk county, a transfer tax clerk, one thousand dol¬ 
lars. 


255 


Airr. X, 


THE TAX LAW. 


Ch. IX. 


Taxable transfers. 

12. In L'lster county, a transfer tax clerk, seven hundred and 
twenty dollars. 

Such salaries and expenses shall be paid monthly by the State 
•comptroller, upon proper vouchers, out of any funds in his hands 
on account of taxes collected under this article. 

Am’d by ch. 389 of 1899. In effect July 1, 1899. 

Am'd bv ch. 173 of 1901. In effect April 1, 1901. 

Ani’d by ch. 283 of 1902. In effect March 29, 1902. 

Am’d by ch. 368 of 1905. In effect June 1, 1905. 

§ 235. Proceedings by district attorneys. — If, after the expira¬ 
tion of eighteen months from the accrual of any tax under this 
article, such tax shall remain due and unpaid, after the 
refusal or neglect of the persons liable therefor to pay the same, 
the State comptroller shall notify the district attorney 
of the county, in writing, of such failure or neglect, and such 
district attorney shall apply to the surrogate’s court for a 
citation, citing the persons liable to pay such tax to appear be¬ 
fore the court on the day specified, not more than three months 
after the date of such citation, and show cause why the tax should 
not be paid. The surrogate, upon such application, and when¬ 
ever it shall appear to him that any such tax accruing under this, 
article has not been paid as required by law, shall issue such 
citation and the service of such citation, and the time, manner 
and proof thereof, and the hearing and determination thereon 
and the enforcement of the determination or order made by the 
surrogate shall conform to the provisions of the Code of Civil Pro¬ 
cedure for the service of citations out of the surrogate’s court, 
and the hearing and determination thereon and its enforcement 
so far as the same may be applicable. The surrogate or his clerk 
shall, upon the request of the district attorney or the State comp¬ 
troller, furnish without fee, one or more transcripts of such decree, 
which shall be docketed and filed by the county clerk of any 
c*ounty of the State without fee, in the same manner and with 
the same effect as provided by law for filing and docketing 
transcripts of decrees of the surrogate’s court. The costs awarded 
by any such decree after the collection and payment of the tax 
to the State comptroller or county treasurer may be retained by 
the district attorney for his own use. Such costs shall be fixed 
by the surrogate in his discretion, but shall not exceed in any 
case where there has not been a contest, the sum of one hundred 
dollars, or where there has been a contest the sum of two hun- 

256 


Oh. IX. 


THE TAX LAW. 

Taxable transfers. 


Art. X. 


dred and fifty dollars. Whenever the surrogate shall certify 
that there was probable cause for issuing a citation and taking 
the proceedings specified in this section, the State comptroller, 
after the same shall have been audited by him, shall pay all ex¬ 
penses incurred for the service of citations and other lawful dis¬ 
bursements not otherwise paid, from funds in his hands on ac¬ 
count of such tax, or in a county in which the office of appraiser 
is not salaried, by a warrant upon the county treasurer of such 
county for the payment by him of the same from funds in his 
hands on account of such tax. In proceedings to which the 
State comptroller is cited as a party under sections two hundred 
and twenty-nine and two hundred and thirty of this article, he is 
authorized to designate and retain counsel to represent him and 
to pay the expenses thereby incurred out of the funds which may 
be in his hands on account of this tax in any case in a county 
where the office of appraiser is salaried, and in any other county 
the State comptroller shall by warrant direct the county treas¬ 
urer to pay such expenses out of any funds which may be in his 
hands on account of this tax; provided, however, that in the col¬ 
lection of taxes upon estates of non-resident decedents the State 
comptroller shall not allow for legal services up to and including 
the entry of the order of the surrogate fixing the tax a sum 
exceeding ten per centum of the taxes and penalties collected. 
{Thus amended hy the L. 1905, chap. 368, in effect June 1, 
1905.) 

§ 236. Receipts from county treasurer or comptroller.— One 

of the duplicate receipts issued for the payment of any tax 
under this article, as provided by section two hundred and 
twenty-two, shall be countersigned by the State treasurer if the 
same was issued by the State comptroller, and by the State comp¬ 
troller if issued by any county treasurer. The officer so coun¬ 
tersigning the same shall charge the officer receiving the tax with 
the amount thereof and affix the seal of his office to the same and 
return to the proper person; but no executor, administrator or 
trustee shall be entitled to a final accounting of an estate in set¬ 
tlement of which a tax is due under the provisions of this article 
unless he shall produce a receipt so sealed and countersigned, or 
a certified copy thereof. Any person shall, upon the payment of 
fifty cents to the officer issuing such receipt, be entitled to a 


17 


257 


Art. X. 


THE TAX LAW. 


Ch. IX. 


Taxable transfers. 

duj^licate thereof, to be signed, sealed and countersigned in the 
same manner as the original. 

Any person shall, upon the payment of fifty cents, be en¬ 
titled to a certificate of the State comptroller that the tax upon 
the transfer of any real estate of which any decedent died seized 
has been paid, such certificate to designate the real property upon 
which such tax is paid, the name of the person, and whether in 
full of tax. The certificate is filed in the county clerk’s office 
where property is located, in a book labeled Transfer Tax.” 

§ 237. Fees of county treasurer.— The treasurer of each 
county in which the office of appraiser is not salaried shall be 
allowed to retain on all taxes paid and accounted for by him each 
fiscal year under this article, five per centum on the first fifty 
thousand dollars, three per centum on the next fifty thousand 
dollars, and one per centum on all additional sums. Such fees- 
shall be in addition to the salaries and fees now allowed by law 
to such officers. 

Am’d by ch. 289 of 1898. In effect April 19, 1898. 

Am’d by ch. 173 of 1901. In effect April 1, 1901. 

Am’d by ch. 368 of 1905. In effect June 1, 1905. 

§ 238. Books and forms to be furnished by the State comp¬ 
troller.— The State comptroller shall furnish to each surrogate 
a .book, which shall be a public record, and in which he shall 
enter the name of every decedent upon whose estate an applica¬ 
tion to him has been made for the issue of letters of administra¬ 
tion, or letters testamentary, or ancillary letters, the date and 
place of death of such decedent, the estimated value of his real 
and personal property, the names, places of residence and rela¬ 
tionship to him of his heirs-at-law, the names and places of res¬ 
idence of the legatees and devisees in any will of any such de¬ 
cedent, the amount of each legacy and the estimated value of any 
real property devised therein, and to whom devised. These 
entries shall be made from the data contained in the papers filed 
on any such application, or in any proceeding relating to the 
estate of the decedent. The surrogate shall also enter in such 
book the amount of the personal property of any such decedent, 
as shown by the inventory thereof when made and filed in his. 
office, and the returns made by any appraiser appointed by him 
under this article, and the value of annuities, life estates, terms 
of years, and other property of any such decedent or given bv 

258 


Ch. IX. 


THE TAX LAW. 

Taxable transfers. 


Aet. X. 


him in his will or otherwise as fixed by the surrogate, and the 
tax assessed thereon, and the amounts of any receipts for pay¬ 
ment of any tax on the estate of such decedent under this article 
filed with him. The State comptroller shall also furnish to each 
surrogate forms for the reports to be made by such surrogate, 
which shall correspond with the entries to be made in such book. 
{Thus amended by L. 1905, ch. 368, in effect June 1, 1905.) 

§ 239. Reports of surrogate and county clerk. — Each surro¬ 
gate shall on January, April, July and October first of each 
year make a duplicate report, one to be filed with the county 
treasurer and one to the comptroller. 

§ 240. Reports of county treasurer.— Each county treasurer in 
a county in which the office of appraiser is not salaried shall make 
a report under oath, to the State comptroller, on January, April, 
July and October first of each year, of all taxes received by him 
under this article, stating for what estate and by whom and 
when paid. The form of such report may be prescribed by the 
State comptroller. He shall, at the same time, pay the State 
treasurer all taxes received by him under this article and not 
previously paid into the State treasury, and for all such taxes 
collected by him and not paid into the State treasury within 
thirty days from the times herein required, he shall pay interest 
at the rate of ten per centum per annum. 

Am’d by ch. 173 of 1901. In effect April 1, 1901. 

Am’d by ch. 368 of 1905. In effect June 1, 1905. 

§ 240-a. Report of State comptroller; payment of taxes.— 

The State comptroller shall deposit all taxes collected by him 
under this article in a responsible bank, banking house or trust 
company in the city of Albany, which shall pay the highest rate 
of interest to the State for such deposit, to the credit of the State 
comptroller on account of the transfer tax. And every such bank, 
banking house or trust company, shall execute and file in his 
office an undertaking to the State, in the sum, and with such 
sureties as are required and approved by the comptroller for 
the safe keeping and prompt payment on legal demand therefor 
of all such moneys held by or on deposit in such bank, banking 
house or trust company, with interest thereon on daily balances 
at such rate as the comptroller may fix. Every such undertaking 
shall have indorsed thereon, or annexed thereto, the approval of 

259 


Art. X. 


THE TAX LAW. 


Ch. IX. 


Taxable transfers. 

the attorney general as to its form. The State comptroller shall 
on the first day of each month make a verified return to the 
State treasurer of all taxes received by him under this article, 
stating for what estate, and by whom and when paid; and shall 
credit himself with all expenditures made since his last previous 
return on account of such taxes, for salary, refunds, or other pur¬ 
poses lawfully chargeable thereto. He shall at the same time 
pay to the State treasurer the balance of such taxes remaining 
in his hands at the close of business on the last day of the pre¬ 
vious month, as appears from such returns. 

Am’d by eh. 173 of 1901. In effect April 1, 1901. 

Am’d by ch. 368 of 1905. In effect June 1, 1905. 

§ 241. Application of taxes. — All taxes levied and collected 
under this article when paid into the treasury of the State shall 
be applicable to the expenses of the State government and to such 
other purposes as the legislature shall by law direct. 

Am’d by ch. 173 of 1901. In effect April 1, 1901. 

§ 242. Definitions. — The words estate and property,’’ as 
used in this article, shall be taken to mean the property or in¬ 
terest therein of the testator, intestate, grantor, bargainor or 
vendor, passing or transferred to those not herein specifically ex¬ 
empted from the provisions of this article, and not as the prop¬ 
erty or interest therein passing or transferred to individual leg¬ 
atees, devisees, heirs, next of kin, grantees, donees or vendees, and 
shall include all property or interest therein, whether situated 
within or without this State. The word transfer ” as used in 
this article, shall be taken to include the passing of property or 
any interest therein in possession or enjoyment, present or future, 
by inheritance, descent, devise, bequest, grant, deed, bargain, 
sale or gift, in the manner herein prescribed. The words 

county treasurer ” and district attorney,” as used in this 
article, shall be taken to mean the treasurer or the district attor¬ 
ney of the county of the surrogate having jurisdiction as pro¬ 
vided in section two hundred and twenty-eight of this article. 

Am’d by ch. 88 of 1898. In effect April 21, 1898. 

Am’d by ch. 173 of 1901. In effect April 1, 1901. 

Am’d by ch. 368 of 1905. In effect June 1, 1905. 

§ 243. Exemptions in article one not applicable. — The ex¬ 
emptions enumerated in section four of the tax law, of which 
this article is a part, shall not be construed as being applicable 

260 


Cii. IX. 


THE TAX LAW. 


Art. X. 


Taxable transfers. 

i-n any manner to the provisions of article ten hereof. (Thus 
amended by L. 1905^ chap. 368, in effecif June 1, 1905.) 

L. 1901, chap. 173, § 17. Repeal.—Chapter eight hundred 
and sixty-one of the laws of eighteen hundred and ninety-five; 
chapters nine hundred and fifty-two and nine hundred and fifty- 
three of the laws of eighteen hundred and ninety-six, chapter 
three hundred and seventy-five of the laws of eighteen hundred 
and ninety-seven; and chapters two hundred and sixty-nine, two 
hundred and seventy and four hundred and six of the laws of 
eighteen hundred and ninety-nine, and chapter three hundred 
and seventy-nine of the laws of nineteen hundred, are hereby 
repealed. 

L. 1901, chap. 173, § 18. Taking effect.— This act shall take 
effect April first, nineteen hundred and one, except that salaried 
appraisers for the counties of Albany, Suffolk, \Vestchester, 
Dutchess, Monroe, Oneida, Onondaga, Orange and Kensselaer 
shall not be appointed before January first, nineteen hundred and 
two and until such time such counties shall be deemed counties 
in which the office of appraiser is not salaried under the pro¬ 
visions of this act. (Thus amended by L. 1901, chap. 288, tak¬ 
ing effect April 5, 1901.) 


261 


AETICLE XI 


PROCEDURE 


§250. Contents of petition. 

§251. Allowance of writ of certior¬ 
ari. 

§252. Return of writ. 

§253. Proceeding upon return. 

§254. Costs. 

§255. Appeals. 

§256. Refund of tax paid upon il¬ 
legal, erroneous or unequal as¬ 
sessment. 

§257. When county court may ap¬ 
portion tax. 

§258; Application to county court 
where taxpayer has removed 
from the county. 


§250. Supplementary proceedings to 
collect a tax. 

8259a.Dismissal of suits or proceed- 
ings. 

§260. Power of county court wdien 
collector fails to pay over. 

§261. Payment of moneys collected. 

§262. Collection of deficiency from 
collector’s bondsmen. 

§263. Attorney-general to bring ac¬ 
tion for sequestration. 

§264. Settlement of conflicting claims 
to surplus of tax sale. 


§ 250. Contents of petition. — Any person assessed upon 
any assessment-roll, claiming to be aggrieved by any assessment 
for property therein, may present to the Supreme Court a petition 
duly verified setting forth that the assessment is illegal, specify¬ 
ing the grounds of the alleged illegality, or if erroneous by 
reason of overvaluation, stating the extent of such overvaluation, 
or if unequal in that the assessment has been made at a higher 
proportionate valuation than the assessment of other property on 
the same roll by the same officers, specifying the instances in 
which such inequality exists, and the extent thereof, and stating 
that he is or will be injured thereby. Such petition must show 
that application has been made in due time to the proper officers 
to correct such assessment. Two or more persons assessed upon 
the same roll who are affected in the same manner by the alleged 
illegality, error or inequality, may unite in the same petition. 


§ 251. Allowance of writ of certiorari.— Such petition must 
be presented to a justice of the Supreme Court or at a special 
term of the Supreme Court in the judicial district in which the 
assessment complained of was made, within fifteen days after 
the completion and filing of the assessment-roll and the first post¬ 
ing or publication of the notice thereof as required by this chap¬ 
ter. Upon the presentation of such petition, the justice or court 

262 


Cii. IX. 


THE TAX LAW. 


Art. xr. 


Procedure. 

may allow a writ of certiorari to the officers making the assess¬ 
ment, to review such assessment, and shall prescribe therein the 
time within which a return thereto must be made and served 
upon the relator’s attorney, which shall not be less than ten days, 
and may be extended by the court or a justice thereof. Such 
writ shall be returnable to a special term of the Supreme Court 
of the judicial district in which the assessment complained of 
was made. The allowance of the writ shall not stay the pro¬ 
ceedings of the assessors or other persons to whom it is directed 
or to whom the assessment is delivered, to be acted upon accord¬ 
ing to law. 

§ 252. Return to writ.— The officers making a return to such 
writ shall not be required to return the original assessment-roll 
or other original papers acted upon by them, but it shall be suf¬ 
ficient to return certified or sworn copies of such roll or papers, 
or of such portions thereof as may be called for by such writ. 
The return must concisely set forth such other facts as may be 
pertinent and material to show the value of the property assessed 
on the roll and the grounds for the valuation made by the as¬ 
sessing officers and the return must be verified. 

§ 253. Proceedings upon return.— If it shall appear upon the 
return to any such writ that the assessment complained of is 
illegal or erroneous or unequal for any of the reasons alleged in 
the petition, the court may order such assessment, if illegal, to be 
stricken from the roll, or if erroneous or unequal, it may order 
a re-assessment of the property of the petitioner, or the correc¬ 
tion of his assessment upon the roll, in whole or in part, in such 
manner as shall be in accordance with law, or as shall make it 
conform to the valuations and assessments of other property upon 
the same roll and secure equality of assessment. If upon the 
hearing it shall appear to the court, that testimony is necessary 
for the proper disposition of the matter, it may take evidence or 
may appoint a referee to take such evidence as it may direct, and 
report the same to the court, with his findings of fact and con¬ 
clusions of law, which shall constitute a part of the proceedings 
upon which the determination of the court shall be made. A 
new assessment or correction of an assessment made by order of 
the court shall have the same force and effect as if it had been 


263 


Art. XI. 


THE TAX LAW. 


Ci^. IX. 


Procedure. 

SO made by the proper officers within the time prescribed by law 
for making such assessment. 

§ 254. Costs. — Costs shall not be allowed against the officers 
whose proceedings may be reviewed under any such writ unless 
it shall appear to the court, that they acted with gross negligence 
or in bad faith or with malice in making the assessment com¬ 
plained of. If the writ shall be quashed or the assessment con¬ 
firmed, or if the assessment complained of shall be reduced by an 
amount less than half the reduction claimed before the assessing 
officers, costs and disbursements shall be awarded against the 
petitioner. If the assessment shall be reduced by an amount 
greater than half the reduction claimed before the assessing of¬ 
ficers, costs and disbursements shall be awarded against the tax 
district represented by the officers whose proceedings may be re¬ 
viewed. The costs and disbursements shall not exceed those tax¬ 
able in an action upon the trial of an issue of fact in the Supreme 
Court, except that if evidence shall be taken there shall be in¬ 
cluded in the taxable costs and disbursements the expense of fur¬ 
nishing to the court or to the referee a copy of the stenographer’s 
minutes of the evidence taken. (Thus amended by L, 1905, chap, 
281, in effect July 1, 1905.) 

L. 1905, ch. 281, § 2. This amendment shall not apply to 
the proceedings under any writ granted prior to the first day of 
July, nineteen hundred and five. 

§ 255. Appeals. — An appeal may be taken by either party 
from an order, judgment or determination under this article as 
from an order, and it shall be heard and determined in like man¬ 
ner as appeals in the Supreme Court from orders. All issues and 
appeals in any proceeding under this article shall have preference 
over all other civil actions and proceedings in all courts. 

§ 256. Refund of tax paid upon illegal, erroneous or unequal 
assessment. — If in a final order in any such proceeding it shall 
be ordered or adjudged that the assessment complained of was 
illegal, erroneous or unequal, and such order shall not be made in 
time to enable the assessors or other officers to make a new or 
corrected assessment for the use of the board of supervisors then 

264 


Ch. IX. 


THE TAX LAW. 

Procedure. 


Art. xi^ 


at the first annual session of the board of supervisors, after such 
correction there shall be audited and allowed to the petitioner and 
included in the tax levy of such town, village or city, made next 
after the entry of such order, and paid to the petitioner, the 
amount paid by him, in excess of what the tax should liave been if 
the assessment had been made as determined by such order of the 
court, together with the interest thereon from the date of pay¬ 
ment. In case the amount deducted from such assessment by 
such order exceeds ten thousand dollars, so much thereof as shall 
be refunded by reason of such corrected assessment, other than 
the proportion or percentage thereof collected for such town, 
village or city purposes, shall be levied upon the county at large 
and paid to the petitioner without further audit. The hoard 
of supervisors shall audit and levy upon such town, village or 
city, the proportion or percentage of such excess of tax collected 
for such town, village or city purposes, which shall be collected 
and paid to the petitioner without other or further audit. 

§ 257. When county court may apportion tax. — When the 
premises of one person shall have been wrongfully assessed and 
taxed ill with the premises of another, the person aggrieved 
thereby may, upon application to the county court of the county 
in which the property is situated, on petition duly verified, and 
on eight days’ notice to the assessors of the town in which the 
premises are situated, and to the party whose premises are in¬ 
cluded in such wrongful assessment, have such assessment and 
tax apportioned by such county court. The county court shall 
take such evidence as may be necessary to determine the facts, 
and shall fix and specify the amont of the assessment and tax 
properly chargeable to the petitioner’s property, and to the other 
party chargeable therewith. The collector of the town, upon 
receiving a copy of the order of the county court, shall forthwith 
change the assessment-roll and tax to conform to such order, and 
shall receive the amount apportioned upon the premises of the 
petitioner in full for the tax upon such property. 

§ 258. Application to county court where taxpayer has re¬ 
moved from the county. — If it shall satisfactorily appear by 
affidavit to the county court of any county that a tax legally levied 
therein, except upon real property of nonresidents, cannot be 
collected because of the removal of the person taxed to any other- 

265 


Art. XI. 


THE TAX LAW. 


Ch. IX. 


Procedure. 

-county of the State, such court shall, upon application of the col¬ 
lector of any tax district or of the county treasurer of the county, 
grant an order, directed to the sheriff of the county where such 
person may be, to collect the same out of his personal property, 
with interest at the rate of eight per centum per annum from the 
date of said order. Such order shall bo filed in the office of the 
clerk of the county in which it is granted, and a certified copy 
thereof delivered to the constable or sheriff of the county where 
the person liable for the tax may be, and such constable or sheriff, 
on receiving the same, shall execute it, and make a like return, 
and be entitled to the same fees and subject to the same liabilities 
and penalties for neglect as upon execution from any court of 
record. The sheriff receiving such moneys shall pay the same to 
the county treasurer of the county where it was levied, to the 
•credit of the town in which it was assessed. This provision shall 
also apply to taxes levied upon rents reserved as upon personal 
property where such taxes remain unpaid. 

§ 259. Supplementary proceedings to collect tax.— If a tax 

exceeding ten dollars in amount levied against a person or cor¬ 
poration is returned by the proper collector uncollected for want 
of personal property out of which to collect the same, the super¬ 
visor of the town or ward, or the county treasurer or the presi¬ 
dent of the village, if it is a village tax, may, within one year 
thereafter, apply to the court for the institution of proceedings 
supplementary to execution, as upon a judgment docketed in such 
county, for the purpose of collecting such tax and fees, with 
interest thereon from the fifteenth day of February after the levy 
thereof. Such proceedings may be taken against a corporation, 
and the same proceedings may thereupon be had in all respects 
for the collection of such tax as for the collection of a judgment 
by proceedings supplementary to execution thereon against a nat¬ 
ural person, and the same costs and disbursements may be allowed 
against the person or corporation examined as in such supple¬ 
mentary proceedings, but none shall be allowed in his or its 
favor. The tax, if collected in such proceeding, shall be paid to 
the county treasurer or to the supervisor of the town, and if a 
village tax, to the treasurer of the village. The costs and dis¬ 
bursements collected shall belong to the party instituting the pro¬ 
ceedings, and shall be applied to the payment of the expense of 

266 


Ch. IX. 


THE TAX LAW. 


Art. XI. 


Procedure. 

such proceeding. The president of a village and a county treas¬ 
urer shall have no compensation for any such proceeding. A 
supervisor shall have no other compensation except his per diem 
pay for time necessarily spent in the proceeding. 

§ 259-a. Dismissal of suits or proceedings.— Where the person 
or corporation against whom a proceeding or suit is brought to 
collect a personal tax in arrears in any town or ward, village, 
county or city of this State is unable for want of property to pay 
the tax in whole or in part, or where for other reasons, upon the 
facts, it appears to the court just that said tax should not be 
paid, the court may dismiss such suit or proceeding on the pay¬ 
ment of such part of the tax as may be just or on payment of 
costs. 

Added by ch. 348 of 1905. 

§ 260. Power of county court when collector fails to pay 
over.— 

For Tax Law, § 260. See § 94, ante. 

§ 261. Payment of moneys collected.— 

For Tax Law, § 261. See § 95, ante. 

§ 262. Collection of deficiency from collector’s bondsmen.— 

For Tax Law, § 262. See § 96, ante. 

§ 263. Attorney-general to bring action for sequestration.— It 

shall be the duty of the attorney-general, on being informed by 
the comptroller or by the county treasurer of any county that any 
incorporated company refuses or neglects to pay the taxes imposed 
upon it, pursuant to articles one and two of this chapter, to bring 
an action in the Supreme Court for the sequestration of the prop¬ 
erty of such corporation and the court may so sequestrate the 
property of such corporation for the purpose of satisfying taxes 
in arrears, with the costs of prosecution, and may, also, in its 
discretion, enjoin such corporation and further proceedings under 
its charter until such tax and the costs incurred in the action shall 
be paid. The atorney-general may recover such tax with costs 
from such delinquent corporation by action in any court of rec¬ 
ord. 


§ 264. Settlement of confiicting claims to surplus of tax sale.— 

For Tax Law, § 264. See § 97, ante. 

267 


AKTICLE XII. 

LAWS REPEALED ; WHEN TO TAXE EFFECT. 

§280. Laws repealed. §281. When to take effect. 

§ 280. Laws repealed.— Of the laws enumerated in the sched¬ 
ule hereto annexed, that portion specified in the last column is 
repealed. 

§ 281. When to take effect.— This chapter shall t^ke effect 
June fifteenth, eighteen hundred and ninety-six. 


268 


ARTICLE XIIL 

LIMITATION OF TIME. 


§282. Limitation of time. 

§ 282. Limitation of time.— The provisions of the Code of 
Civil Procedure, relative to the limitation of time of enforcing 
a civil remedy, shall not apply to any proceeding or action taken 
to levy, appraise, assess, determine or enforce the collection of any 
tax or penalty prescribed by articles nine or ten of said chapter, 
and this act shall be construed as having been in effect as of date 
of the original enactment of the corporation and inheritance tax 
law, provided, however, that as to real estate in the hands of bona 
fide purchasers, the transfer tax shall be presumed to be paid 
and cease to be a lien as against such purchasers after the expira¬ 
tion of six years from the date of accrual. This act shall not 
affect any action or proceeding now pending. 

Am’d by ch. 737 of 1899. 


269 


AETICLE XIV. 


(This article added by L. 1905, chap. 729 and amended by L. 1906, chap. 532, 
taking effect July 1, 1906.) 

» MOBTGAGES OF REAL PROPERTY WITHIN THIS STATE. 

§290. Definitions. §298. Payment over and distribution 

§291. Exemptions from local taxa- of tax. 

tion. §299. Expenses of officers. 

§292. Exemptions. §300. Supervisory power of state 

§293. Recording tax. board of tax commissioners and 

§294. Payment of taxes. state comptroller. 

§295. Effect of nonpayment of tax. §301. Tax on prior advance mort- 
§296. Trust mortgages. gages. 

§297. Apportionment by state board 
of tax commissioners. 

§ 290. Definitions.— 

For Tax Law, § 290. See § 37, ante. 

§ 291. Exemption from local taxation.— 

For Tax Law, § 291. See § 37, ante. 

§ 292. Exemption from local taxation.— 

For Tax Law, § 292. See § 37, ante. 

§ 293. Recording tax.— 

For Tax Law, § 293. See § 37, ante. 

§ 294. Payment of taxes.— 

For Tax Law, § 294. See § 37, ante. 

§ 295. Effect of nonpayment of taxes.— 

For Tax Law, § 295. See § 37, ante. 

§ 296. Payment of tax.— 

For Tax Law, § 290. See § 37, ante. 

§ 297. Apportionment by State board of tax commissioners. 

— When the real property covered hy a mortgage is assessed in 
more than one county it shall be the duty of the State board of 
tax commissioners to ascertain the assessed value of the property 
in each county and to apportion the amount upon which the tax 
shall be paid to the recording officer in each of tlie said counties 

270 


Ch.ix. the tax law. Art. XIV. 

Mortgages of real property within this state. 

upon the ba'sis of the relative assessments. Where the mortgage 
is a first lien upon real property situate in one tax district and a 
subsequent lien upon real property situate in another tax district 
it shall be their duty to apportion the amount of the tax properly 
to be credited to said tax districts by ascertaining the valuation 
of each parcel as appears from the last preceding assessment-roll 
of the tax district in which such parcel is located after deducting 
therefrom the taxable amount of any prior lien. When the real 
property covered by a mortgage is located partly within the State 
and partly without the State it shall be the duty of the State 
board of tax commissioners to determine what proportion shall be 
taxable under this article by determining the relative value of 
the mortgaged property within this State as compared to the total 
value of the entire mortgaged property, taking into consideration 
in so doing the amount of all prior incumbrances upon such prop¬ 
erty or any portion thereof. If a mortgage covering property 
located partly within the State and partly without the State, is 
presented for record before such determination has been made,, 
then there may be presented to the recording officer with such 
mortgage, a statement in duplicate verified by the mortgagor or 
an officer or duly authorized agent or attorney of the mortgagor, 
specifying the value of the property covered by the mortgage 
within the State and the property covered by the mortgage with¬ 
out the State, stated separately. One of such statements shall be 
filed by the recording officer and the other shall be transmitted by 
him to the State comptroller. The tax payable under this article 
before the determination by the State board of tax commissioners, 
shall be computed upon such proportion of the principal indebt¬ 
edness secured by the mortgage as the value of the mortgaged 
property within the State shall bear to the total value of the 
entire mortgaged property as set forth in such statement. The 
State comptroller shall present the statement transmitted to him 
or a certified copy thereof to the State board of tax commission¬ 
ers, who shall hereupon on not less than ten days’ notice, served 
personally or by mail upon the person making such statement, the 
mortgagee and upon the comptroller, proceed to determine what 
proportion of the principal indebtedness secured by the mortgage 
shall be used as the measure of taxation within the State under 
the provisions of this article. They may also determine at the 
same time the proportion of the tax which shall be paid by the 

271 


Art. XIV. 


THE TAX T.AW. 


Ch. IX. 


Mortgages of real property within this state. 

Tecording officer who has received the same, to the several county 
treasurers of the respective counties in the State, in which parts 
•of the mortgaged property are situated, and also the proportion of 
the tax to be distributed under the provisions of this article to 
be credited to each town or city within a county. The State 
board of tax commissioners shall report their determination to 
the State comptroller, who shall file a certified copy of such de¬ 
termination with the recording officer of each county in which 
any part of the mortgaged property is situated. The comptroller 
shall serve a copy of such certificate personally or by mail upon 
the person making such statement and upon the mortgagee, to¬ 
gether with a notice requiring the payment to the proper record¬ 
ing officer within ten days thereafter, of the amount of the tax 
on such mortgage, if any, which under the determination of said 
board remains unpaid. Such additional tax shall become due and 
be deemed unpaid upon the expiration of such period of ten days. 
The State board of tax commissioners shall adopt rules to govern 
their procedure and the manner of taking evidence in these mat¬ 
ters and may require certified statements to be furnished either 
by boards of assessors or recording officers of the respective coun¬ 
ties in relation thereto, and immediately upon making their de¬ 
termination they shall file a certificate thereof with the record¬ 
ing officer of each county within which a portion of the mort¬ 
gaged i>roperty is situated; and a minute of such determination 
shall be entered in the margin of the record of the said mort¬ 
gage, and whenever the tax upon a mortgage secured by real 
property assessed in two or more counties shall have been paid, 
as provided by this article it shall also be the duty of the State 
. board of tax commissioners to equitably apportion between the 
respective counties the amount upon Avhich such tax is to be com¬ 
puted and to file the certificate of their determination with the 
recording officer, and thereupon said recording officer shall pay 
over to the several county treasurers of the respective counties or 
to the chamberlain of the city of New York the sums fixed by 
said certificate of determination. 

§ 298. Computation of annual tax.— 

For Tax Law, § 298. See § 37, ante. 

§ 299. Expenses of officers.— Recording officers and county 
treasurer^ and the chamberlain of the city of New York, shall 

272 


Ch. IX. THE TAX LAW. Art. xi\r* 

Mortgages of real property within this state. 

severally be entitled to receive all their necessary expenses for 
the purposes of this act, including printing, hire of clerks and 
assistants, being first approved and allowed by the State board of 
tax commissioners, which shall be retained by them out of the 
moneys coming into their hands. 

§ 300. Supervisory power of State board of tax commissioners 
and State comptroller.— The State board of tax commissioners 
shall have general supervisory power over all recording officers in 
respect of the duties imposed by this article and they may make 
such rules and regulations for the government of recording of¬ 
ficers in respect to the matters provided for in this article as they 
may deem proper, provided that such rules and regTilations shall 
not be inconsistent with this or any other statute. The State 
comptroller shall have general supervisory power over all county 
treasurers and the chamberlain of the city of Xew York in re¬ 
spect to the duties imposed upon them by this article, and may 
make such rules and regulations, not inconsistent with this or any 
other statute, for the government of said county treasurers and 
chamberlain as he deems necessary and appropriate to secure a 
due accounting for all taxes and moneys collected or received 
pursuant to any provision of this article. All recording officers 
and county treasurers, and the chamberlain of the city of Xew 
York, shall furnish such bond, conditioned for the faithful and 
diligent discharge of the duties required of them respectively by 
this article, to the people of the State, within such time, with 
such sureties and in such penal amount, not exceeding twenty- 
five thousand dollars, as the State comptroller may prescribe. 

§ 301. Tax on prior advance mortgages.— 

For Tax Law, § 301. See § 37, ante. 


18 


273 


ARTICLE XY. 


(New article added by L. 1905, chap. 241, taking effect April 19, 1905.) 
TAX OX TKAXSFEKS OF STOCK. 


§315. Amount of tax. 

§310. Stamps bow prepared and sold. 
§317. Penalty for failure to pay tax. 
§318. Cancelling stamps; penalty for 
failure. 

§319. Contracts for dies; expenses 
bow paid. 


§320. Illegal use of stamps; penalty. 
§321. Power of state comptroller. 
§322. Civil penalty; bow recovered. 
§323. Effect of failure to pay tax. 
§324. Application of taxes. 


§ 315. Amount of tax.— There is hereby imposed and there 
shall immediately accrue and he collected a tax as herein pro¬ 
vided, on all sales, or agreements to sell, or memoranda of sales 
or deliveries or transfers of shares or certificates of stock in any 
domestic or foreign association, company oV corporation, made 
after the first day of dime, nineteen hundred and five, whether 
made upon or shown by the books of the association, company or 
corporation, or by any assignment in blank, or by any delivery, 
or by any paper or agreement or memorandum or other evidence 
of transfer or sale, whether entitling the holder in any manner to 
the benefit of such stock, or to secure the future payment of money 
or the future transfer of any stock on each share of one hundred 
dollars of face value or fraction thereof, two cents. It is not in¬ 
tended by this act to impose a tax upon an agreement evidencing 
the deposit of stock certificates as collateral security for money 
loaned thereon which stock certificates are not actually sold, nor 
upon such stock certificates so deposited. The payment of such 
tax shall be denoted by an adhesive stamp or stamps affixed as 
follows: In a case where the evidence of transfer is shown only 
by the books of the company the stamp shall be placed upon such 
books; and where the change of ownership is by transfer of a 
certificate the stamp shall be placed upon the certificate; and in 
cases of an agreement to sell or where the transfer is hj^ delivery 
of the certificate assigned in blank there shall be made and deliv¬ 
ered by the seller to the buyer a bill or memorandum of such sale 
to which the stamp provided for by this article shall be affixed; 
and every bill or memorandum of sale or agreement to sell before 

274 


Ch. IX. 


THE TAX LAW. 


Art. XV. 


Tax on transfers of stock. 

mentioned shall show the date thereof, the name of the seller, the 
amonnt of the sale, and the matter or thing to which it refers, 
and no further tax is hereby imposed upon the delivery of the 
certificate of stock, or upon the actual issue of a new certificate 
when the original certificate of stock is accompanied by the duly 
stamped memorandum of sale. The comptroller may, upon sat¬ 
isfactory proof that stamps have been erroneously affixed and can¬ 
celed in payment of the tax upon a transfer and to the loss of an 
innocent person, refund the amouht thereof from appropriations 
made for necessary expenses under this act, provided the tax 
justly due is paid upon such transfer. (Thus amended hy L. 
1906, chap, 414, taking effect May 11, 1906.) 

§ 316. Stamps how prepared and sold.— Adhesive stamps for 
the purpose of paying the State tax provided for by this article 
shall be prepared by the State comptroller, in such form, and of 
such denominations and in such quantities as he may from time 
to time prescribe, and shall be sold by him to the person or per¬ 
sons desiring to purchase the same; he shall make provision for 
the sale of such stamps in such places and at such times as in his 
judgment he may deem necessary. 

§ 317. Penalty for faillre to pay tax.— Any person or persons 
who shall make any sale or transfer without paying the tax by 
this article imposed or who shall in pursuance of any sale or 
agreement deliver any stock, or evidence of the sale of or agree¬ 
ment to sell any stock or bill or memorandum thereof, without 
having the stamps provided for in this article affixed thereto, 
shall be deemed guilty of a misdemeanor, and upon conviction 
thereof shall pay a fine of not less than five hundred nor more 
than one thousand dollars, or be imprisoned not more than six 
months, or by both such fine and imprisonment at the discretion 
of the court. (Thus amended hy L. 1906, chap. 414, taking 
effect May 11, 1906.) 

§ 318. Canceling stamps; penalty for failure.— In every case 
where an adhesive stamp shall be used to denote the payment of 
the State tax provided by this article the person using or affixing 
the same shall write or stamp thereupon the initials of his name 
and the date upon which the same shall be attached or used, and 
shall cut or perforate the stamp in a substantial manner, so that 

275 


Art. XV. 


THE TAX LAW. 


Ch. IX. 


Tax on transfers of stock. 

such stamp cannot be again used; and if any person fraudulently 
makes use of an adhesive stamp to denote the State tax imposed 
by this article, without so effectually canceling and obliterating 
such stamp, such person shall be deemed guilty of a misdemeanor, 
and upon conviction thereof shall pay a fine of not less than two 
hundred nor more than five hundred dollars or be imprisoned for 
not less than six months, or both, at the discretion of the court. 

§ 319. Contracts for dies; expenses how paid.— The State 
comptroller is hereby directed to make, enter into and execute 
for and in behalf of the State such contract or contracts for dies, 
plates and printing necessary for the manufacture of the stamps 
provided for by this article, and provide such stationery and 
clerk hire, together with such books and blanks as in his discre¬ 
tion may be necessary for putting into operation the. provisions 
of this article; he shall be the custodian of all stamps, dies, plates 
or other material or thing furnished by him and used in the man¬ 
ufacture of such State tax stamps, and all expenses incurred by 
him and under his direction in carrying out the provisions of 
this article shall be paid to him by the State treasurer from any 
moneys appropriated for such j)urpose. 

§ 320. Illegal use of stamps, penalty.— Any person who shall 
wilfully remove or cause to be removed, alter or cause to be 
altered the canceling or defacing marks of any adhesive stamp 
])rovided for by this article with intent to use the same, or to 
(jjause the use of the same after it shall have been once used, or 
shall Imowingly or wilfully sell or buy any washed or restored 
stamp, or offer the same for sale, or give or expose the same to 
any person for use, or knowingly use the same or prepare the 
same with intent or the further use thereof, or shall wilfully use 
any counterfeit stamp or any forged stamp with intent to de¬ 
fraud the State of Xew York, shall be guilty of a misdemeanor, 
and on conviction thereof shall be liable to a fine of not less than 
five hundred nor more than one thousand dollars, or bo impris¬ 
oned for not more than six months, or by both such fine and im¬ 
prisonment, at the discretion of the court. 

§ 321. Power of State comptroller.— Every person, firm, com¬ 
pany, association or corporation, making a sale, agreement to sell, 
delivery or transfer, of shares or certificates of stock shall keep 

276 




Ch. IX. THE TAX LAW. Art. xv. 

Tax on transfers of stock. 

a true record of such transaction and the date thereof. The 
State comptroller may at any time after transfers of stock which 
by the provisions of this article are subject to a State stamp tax, 
inquire into and ascertain whether the tax imposed by the pro¬ 
visions of this article has been paid. For the purpose of ascer¬ 
taining such fact the comptroller shall have the right and it shall 
be his duty to examine the books and papers of any person, firm, 
company, association or corporation and memoranda of transfers 
shall remain accessible for such inspection for three months from 
their respective dates. If from such examination the comptroller 
ascertains that the tax provided for in this article has not been 
paid he shall bring an action in any court of competent jurisdic¬ 
tion for the recovery of such tax and for any penalty incurred by 
any person under the provisions of this article. (Thus amended 
by L. 1906, chap. 414, taking effect May 11, 1906.) 

§ 322. Civil penalty; how recovered.— Any person who shall 
violate the provisions of this article shall in addition to the pen¬ 
alties herein provided forfeit to the people of the State a civil 
penalty of five hundred dollars for each violation. The State 
comptroller shall bring an action in his name as such comptroller 
in any court of competent jurisdiction for the recovery of any 
civil penalty and all moneys collected by him shall be paid into 
the State treasury. 

§ 323. Effect of failure to pay tax.— Ho transfer of stock 
made after June first, nineteen hundred and five, on which a tax 
is imposed by this article, and which tax is not paid, at the time 
of such transfer shall be made the basis of any action or legal 
proceedings, nor shall proof thereof be offered or received in evi¬ 
dence in any court in this State. 

§ 324. Application of taxes.— The taxes imposed under this 
article and the revenues thereof shall be paid by the State comp¬ 
troller into the State treasury and be applicable to the general 
fund, and to the payment of all claims and demands which are a 
lawful charge thereon. 


277 


SCHEDULE OF LAWS KEPEALED. 


Revised Statutes. Sections. 

Part I, ch. 13. All, except § 7 of 

tit. VI. 

Part in, ch. 8, tit. XVIll. §§ 28, 29, 30. 


Laws of 


Chapter. 


1835 

1830 

1841 

1842 
1842 
1845 
1840 
1847 
1847 
1849 
1851 

1851 

1852 
1852 


11 

401 

341 

154 

318 

180 

327 

455 

482 

180. 

170 

371 

40 

282, 


1853 

1853 

1853 

1854 

1855 
1855 
1855 
1855 
1850. 
1857. 
1857, 
1857, 

1857. 

1858, 
1858, 
1859 
1800 
1802. 
1802, 
1805. 
1800 
1800 
1800. 
1807 
1807 
1808, 
1809. 
1870, 
1870, 


09. . . 

400.. . 

409.. . 

393.. . 
37. . . 
83. .. 

327.. . 

427.. . 

183.. '. 


450 

530 

585 

110 

357 

312 

209 

194 

285 

453 

130 

528 

820 

301 

094 

575 

859 

280 

325 


All. 

All. 

All. 

All. 

All. 

29, 30, 31, 32. 
All. 

10 . 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

1 . 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 


278 


























































































'Ch. IX, 


THE TAX LAW. 

Schedule of laws repealed. 


Laws of Chapter. 

1870. 492... 


1870 

1871 
1873 

1873 

1874 
187o 

1875 
1875 
1870 
1870 
1870 

1878 

1879 

1880 
1880 
1880 
1880 
1880 
1880 
1880 
1881 
1881 
1881 
1881 
1881 
1881 
1881 
1882 
1882 
1883 
1883 
1883 

1883 

1884 
1884 
1884 
1884 
1884 
1884 

1884 

1885 
1885 
1885 
1885 
1885 
1885 
1885 
1885 

1885 

1886 
1886 


506 

110 

327 

809 

351 

331 

406 

474 

49 

96 

101 

152 
492 

80 

91 

269 

327 

448 

542 

552 

8 

160 

293 

361 

402 

433 

640 

151 

409 

342 

392 

397 

464 

57 

153 
280 
353 
414 
435 
537 

10 

32 

201 

215 

340 

359 

411 

453 

501 

59 

102 


Extract from § 2, 
authorizing comp¬ 
troller to designate 
papers in which no¬ 
tice of sale of lands 
for nonpayment of 
taxes shall be pub¬ 
lished. 

2, 3, 4, 5. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 


All. 

All. 

All. 

312-327, inclusive. 
All. 

All. 

All. 

All. 

All. 

All 

All 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

12 . 

All. 

All. 

All. 

All. 

All. 

All. 


279 










































































































THE TAX LAW. 


Cii. IX. 


Schedule of laws repealed. 


Laws of Chapter. 

1880. 143. 

1886. 200. 

1880. 315. 

1886 . 651). 

1880. 679. 

1887 . 284. 

1887 . 342. 

1888 . 110. 

1889. 191. 

1889. 193. 

1889. 353. 

1889. 402. 

1889. 463. 

1889. 409. 

1889 . 563. 

1890 . 145. 

1890. 174. 

1890. 200. 

1890. 497. 

1890. 522. 

1890. 553. 

1890 . 550. 

1891 . 163. 

1891.,. 211. 

1891 . 218. 

1892 . 190. 

1892. 202. 

1892. 266. 

1892. 347. 

1892. 399. 

1892. 463. 

1892. 477. 

1892. 529. 

1892. 565.. 

1892. 061. 

1892. 068. 

1892. 713. 

1892 . 714. 

1893 . 199. 

1893. 498. 

1893. 525. 

1893. 704. 

1893 . 711. 

1894 . 196. 

1894. 312. 

1894. 562. 

1894 . 713. 

1895 . 378. 

1895. 418. 

1895. 425. 

1895. 515. 

1895. 556. 

1895. 558. 

1895. 008. 

1895. 895. 

1895 . 861. 

1890. 952.. 

1896 . 953. 

1897 . 375. 


All. 

All. 

All. 

1, 2, 3, 5, 6. 
All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

]. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

All. 

.\ 11 . 

All. 

All. 

All. 

All. 

All. 

All. 


280 























































































































Ch. IX. 


THE TAX LAW. 


Schedule of laws repealed. 


Laws of 

Chapter. 


1899. 

. 269. 

. All. 

1899. 

. 270. 

. All. 

1899. 

. 406. 

. All. 

1900. 

. 379. 

. All. 

Fisheries, Game and 

Forest Law. 

. 274. 


281 


















INDEX TO FORMS 


AFFIDAVIT — 

to correct assessment. 

on appeal .. 

APPLICATION — 

to reduce assessment. 

for exemption . 

for extension of time. 

APPOINTMENT — 

of assessor . 

CERTIFICATE — 

of neglect by assessor. 

of fence vievv’ers. 

of fence viewers’ damage by beasts 


PAGE. 

8 


10 

35 

91 




1C 

131 

139 


CONSENT — 

to appeal . 73 

COLLECTOR — 

warrant . 75 

undertaking . 84 

DECISION— ' 

of fence viewers....;. 130 

EXAMINATION — 

by assessors . 10 

T’ORM — 

of assessment roll. 70 

of notes to assessors. 77 

of return to collector. 90 

of notice to bank. 115 


NOTICE — 

of appointment . - 

of completion of assessment roll. 7 

of filing roll. L) 

of appeal . 73 

by collector . 77 

to leave lands open. 129 

to enclose lands . 129 

to Town Clerk. 137 

to owner of beasts. 138 

of sale by fence viewers. 140 


ORDER — 

extending time 


283 































INDEX TO FOiniS. 


PETITION — 
to assessors 



RECAPITULATION — 
of assessment . . . , 


REPORT — 

of committee . 

of erroneous assessments, 
of equalization committee 

of bank to assessors. 

of supervisor . 


; 10 . 

(53 

( 50 - 

IL) 

170' 


REQUEST — 

to repair fence. 133 

RULES — 

of state board. 72: 

SCHEDULE — 

of dates for corporations. 22 

STATEMENT — 

of property . 11-12 

WARRANT — 

to County Treasurer Bank Tax. 113: 


284 














INDEX 


ACTION — 


A. 


against delinquent corporation . 

for sequestration against delinquent corporation 
tax, limitation of time not applicable. 


ADMINISTRATORS — 

personal property in possession of, where taxed.... 

assessment of . 

tax on transfers, payment. 

collection . 

foreign, to pay transfer tax on transfer of securities 


AGENTS — 

personal property in possession of, where taxed 
assessment of . 



AGRICULTURAL SOCIETIES — 
exemption of real property . 


Page. 

239 

2G7 

269 


194 

194 

241 

241 

242 


194 

194 

191 


APPEALS — 

to tax commissioners, from equalization of boards of super¬ 
visors . 

how brought . 

how conducted . 

determination of . 

costs . 

from valuation of taxable transfer appraisers. 

from order in proceedings to review assessment. 

procedure . 


69 

69 

70 

71 
71 

253 

264 


APPORTIONMENT — 

of tax on premises wrongfully assessed with other premises. 265 

APPRAISAL— .. 

of values of estates subject to transfer. 240 

of contingent estates . 241 

life estates, remainder or reversion. 240 

report of appraisers . 242 

APPRAISERS, TAXABLE TRANSFER — 

to be appointed by comptroller in certain counties. 249 

salaries . 249 

county treasurers to act as. 250 

proceedings by . 251 

report of, to surrogate . 252 

appeal from determination of. 253 

ARREARS — 

of taxes on lands of non-residents. 207 

285 

































IXDEX. 


ASSESSMENT — page. 

of land sold or leased by the state . Ibl 

of personal property, deduction when not allowed. 15)1 

ascertaining facts for.49-15J3 

of property to “estate” of decedent, valid. 

state lands in forest preserve. oO 

bank stock, value of shares. 15)d 

of capital of individual banker . 193 

notice of, to banks . 194 

'non-resident real property . 50 

of corporations on assessment-roll . 192 

of agent, trustee, guardian or executor . 52. 

omitted property . 52 

debts due non-residents of United States . 53 

complaints as to, hearing and determination. 5.‘1^ 

of special franchises, when to be hied. 21 

hearing before tax commissioners. 195 

certiorari to review of. 19(i 

illegally made, reassessment by board of supervisors. 197 

procedure for review of. 202: 

writ of certiorari, petition .. ... 202 

when allowed . 20*2 

return to . 203 

proceedings upon return . 203 

costs . 203 

appeals from order . 203 

illegal, erroneous, or unequal, refund of tax.97-204 

correction of, by board of supervisors. 204 

of estates . 54 

ASSESSMENT-ROLL — 

preparation of .4-193 

corporations, how assessed on . 192 

completion, notice of .6-194 

correction and verihcation of. 1,3 

notice of hling completed. 14 

delivery of, to supervisor. 14 

special franchise, valuations to be entered in. 195 

correction of errors in, by boards of supervisors and supervisor.. 55-5.S 
committee on . 56 

ASSESSORS — 

determination of residence. 192 

to ascertain facts for assessment. 49 

forest preserve, duties as to state lands in. 193 

banks, list of stockholders inspected by. 194 

to hear and determine complaints.8-194 

may administer oaths and take testimony. 3 

election of . 1 

term of office . 1 

vacancy . 2 

oath of office . 2 

Avho are eligible . 3 

jurisdiction and liability . 3 

jiny lists . 3 

penalty for false statement . 13 

fees . 16 

correction and verihcation of tax-roll. 13 

notice of hling assessment-roll. 14 

delivery of assessment-roll to supervisor. 14 

280 
























































INDEX. 


ASSESSORS (Continued). page., 

apj)ortioninent of valuation of railroad, telegraph, etc., companies 

between school districts ... 194 

to follow forms and obey instructions of tax commissioners. 195 

neglect or ommission of duty.15-194 

special franchises, statements of valuation to be delivered to. 19() 

valuations to be entered in assessment-roll. 190 

apportionment between school districts. 194 

tax commissioners to furnish information to. 67 

intimidating an . 150 

B. 

BAGGAGE EXPRESS CORPORATIONS — 

franchise tax on earnings . 231 

BANKER, INDIVIDUAL — 

capital, where to be taxed. 108 

assessment, how made .114-193 

BANKERS, FOREIGN — 

tax upon . 123 

when due . 128 

reports of . 124 

BANKING CORPORATIONS — 

not to pay organization tax. 110 

foreign, not to pay license tax. 110 

tax upon capital . 123 

not subject to tax on capital stock.:. 122 

tax, when to be paid . 128 

BANKS — 

stockholders, how taxed. 108 

statements to be furnished assessors by. 193 

penalty for neglect to furnish . 193 

list of stockholders, open to inspection of assessors. 193 

shares, value of, how ascertained. 110 

rate of tax upon. 110 

levy and collection of tax upon. Ill 

collection to be made by county treasurer. 112 

notice of assessment to . 114 

collection of taxes assessed upon stock.. 200 

tax on transfer of securities of decedent. 247 

transfer tax, deposit in . 200 

undertaking to be given. 200 

to report . 109 

BENEVOLENT CORPORATIONS — 

exemption of real property. 191 

BEQUEST — 

to executor or trustee, tax upon . 242 

BOARD OF SUPERVISORS — 

duties of, as to taxation of banks. Ill 

in Nassau county, as to lands sold to county. 07 

equalization of valuations by.07-197 

non-resident real property, description may be changed. 07 

owners of rents reserved, review of assessment . 197 

correction of errors by. 197 


287 











































INDEX. 


BOARD OF SUPERVISORS (Continued). page. 

reassessment of property illegally assessed. 107 

levy of tax by.75-107 

warrant for collection of taxes. 107 

correction of illegal assessments. 204 

duties as to mortgage tax. 271 

BOND — 

of collector, satisfaction of. 87 

of recording ollicers, county treasurers and chamberlain. 271 

BONDS — 

issued by state or municipal corporation, exemption. 101 

BOOKS — 

taxable transfer, to be furnished by comptroller. 258 

entries in, by surrogate . 258 

BRIDGES — 

land includes . 100 

BUILDING AND LOAN ASSOCIATIONS — 

not to pay organization tax.41-00 

foreign, not to pay license tax. 00 

BURIAL GROUND — 

exempt . 40 

C. 

CANAL CORPORATIONS — 

franchise tax on earnings. 231 

CANCELLATION — 

of taxes by comptroller .Gl-207 

returns of, to board of supervisors. 01 

of sale of lands for unpaid taxes. 100 

when set aside . 101 

CAPITAL STOCK — 

taxation of . 108 

CEMETERY CORPORATIONS — 

exemption of real property. 40 

CERTIFICATES OF INCORPORATION — 

secretary of state to report to comptroller. 239 

CERTIFICATES OF SALE — 

on purchases of land for unpaid taxes, for state or county. 98 

to purchaser .*.. PO 

new, when sale is set aside. lOO 

evidence of loss of . 10 ;[ 

of non-exemption . qIo 

CERTIORARI — 

to review assessment of special franchise . 24 

corporation tax, review of determination as to. 237 

regulations as to writ . 238 


288 
































IXDEX. 


CERTIORARI (Continued). page. 

petition for writ of, to review assessment. 262 

contents of . 262 

presented to justice of supreme court or at special term. 262 

return to writ of . 263 

proceedings upon . 263 

costs in proceedings . 264 

apj)eals from order . 264 

CHARITABLE CORPORATIONS — 

exemption of real property.‘. 191 

CITIES — 

certain not affected . 224 

CLERGYMEN — 

exemption of dwelling-houses of. 192 

of property belonging to. 192 


CLERK OF BOARD OF SUPERVISORS — 

statement of corporate taxes to be delivered to county treasurer... 197 
of valuation to be delivered to comptroller. 198 

COLLATERAL INHERITANCES — 

tax upon (see Taxable Transfers). 241 

COLLECTION — 

of tax on bank shares . Ill 

of taxes, by sale of personal property. 86 

assessed against bank stock... 200 

against telegraph, telephone and electric light companies. 201 

on rents reserved . 202 

of unpaid taxes on debts due non-residents of United States.87-202 

return of warrant for.88-202 

extension of time for . 02 

of tax against corporations, warrant. 238 

of transfer tax, proceedings for. 256 

of tax on person who has removed from county. 266 

supplementary proceedings for . 266 

COLLECTORS — 

warrant for collection of taxes, contents. 80 

abstract to be furnished county treasurer. 198 

notice of time of receiving taxes . 200 

non-resident may demand statement of amount of tax. 85 

collection of taxes by. 86 

against banks . 200 

on rents reserved . 202 

levy upon personal propertyj for failure to pay tax. 86 

tax on part of lot of land, receipt of. 203 

fees of . 104 

return of unpaid taxes. 80 

payment of money collected. 90 

of surplus collected . 91 

extension of time for collection . 92 

vacancy, how filled . 87 

warrant, when executed by sheriff. 87 

bond, satisfaction of. 87 

losses by default . 94 

receipt for taxes . 94 


19 


289 














































INDEX. 


COLLECTORS (Continued). page.. 

failure to pay tax collected, order of county court. 208 

sheriff to collect amount. 208 

payment over, of amount collected.05-208 

liability of bondsmen for deficiency .95-208 


COLLECTOR’S WARRANT — 

to be annexed to tax-roll, contents. 

abstract to be furnished county treasurei 


COMPLAINTS — 

as to assessments, hearing and determination.8-194 

statement to be filed. 194 


COMPLETION — 

of assessment-roll, notice of. 

what to contain, and how posted 

COMPOSITION — 

of tax on transfer . 254 

COMPTROLLER — 

duties of, in respect to assessment of state lands in forest preserve 

borrow money, at expense of county, if state tax is not paid. 

accounts with county treasurer. 

direct proceedings against county treasurer. 

non-resident taxes, admission of. 

payment to county treasurer of arrears of taxes on lands of non¬ 
residents . 

cancellation of taxes . 

return of, to board of supervisors . 

refund of overcharges . 

notice of sale of lands for unpaid taxes. 

publication . 

sale of lands for unpaid taxes, how conducted. 

purchases for state or county. 

deed of lands . 

effect of former . 

appointment of taxable transfer appraisers. 

receipt of payment of transfer tax. 

taxable transfer books and forms, furnished by.. 

duties relative to apportionment of mortgage tax where mortgaged 

premises are situated in this and another state. 

duty, upon receipt of taxes on mortgages. 

supervisory power over county treasurers.. 

stock transfer tax, duties as to stamps. 

enforcement of collection (see Stock Transfers). 

provisions as to treasurer apply to. 


CONTINGENT ESTATES — 

appraisal of value, for tax on transfer. 241 

CONTRACTS — 

for sale of land, deemed mortgages for taxation. 270 

CORPORATIONS — 

exemption of real property of certain. 191 

stockholders not to be taxed on stock. 192 

place of taxation of property of.•. 105 

capital stock of, taxation of. 106 


192 

204 

205 
205 
207 

207 

61 

01 

62 

209 

100 . 

98 

98 

99 
214 
249 
257 
258. 

270 

272 

272 

274 

275 
224 


194 

194 


80 

198 


290 










































INDEX. 


CORPORATIONS (Continued). page. 

reports of, to assessors. 194 

penalty for failure to make. 194 

county clerks to furnish data respecting. 194 

assessments on assessment-roll . IIG 

statement of taxes, clerk of board of supervisors to deliver to county 

treasurer . 198 

organization tax . 229 

not to apply to banks and loan associations. 23(> 

on railroads . 230 

foreign, license tax. 230 

franchise tax . 231 

computed on dividends . 231 

not subject to tax on capital stock. 119 

additional franchise tax on transportation . 120 

railroads, not operated by steam. 121 

insurance, franchise tax on. 121 

reports of, liable to tax. 231 

contents of, and how made. 232 

value of stock to be appraised. 232 

comptroller may investigate . 234 

notice of statement . 235 

payment of tax upon. 235 

readjustment of tax, by comptroller . 230 

review of determination of comptroller. 237 

collection of tax, warrant for. 238 

delinquent, information as to. 239 

employment of persons to assist in collection of tax irorn.... 239 

certificates of incorporation, report by secretary of state. 239 

exemptions from taxation for other purposes. 239 

application of taxes. 240 

action for sequestration against delinquent. 2G7 

CORPORATION TAX. (See Corporations; Franchise Tax; Organiza- 
’ tion Tax, etc., etc.) 

CORRECTION — 

of assessment-roll . 

of errors in assessment-roll, by board of supervisors. 195 

of descriptions of lands. 208 

COSTS — 

on appeals to tax commissioners. 71 

in proceedings for review of assessment. 204 

COUNTY — 

purchase of lands sold for unpaid taxes. 98 

COUNTY CLERK — 

to furnish data respecting corporations. 125 

reports of deeds, etc., to comptroller... 258 

duties as to mortgage tax (see Recording Officers).43-40 

COUNTY COURT — 

apportionment of tax . 205 

order for collection of tax of person who has removed from county 205 
when collector fails to pay over tax. 95 

COUNTY TREASURER — 

collection of tax on hank shares..... . Ill 

agents of non-residents of United States to make statement to.... 194 

291 












































INDEX. 

COUNTY TREASURER (Continued). page. 

railroad and electric corporations to pay taxes to. 200 

warrant to sheriff, for collection of taxes on debts due non-residents 202 

j)ayment to creditors of county. 207 

of state tax . 207 

fees of, to be letained. 207 

accounts with comptroller . 93 

])roceedinos against, comptroller may direct supervisors to begin.. 94 

losses by default . 94 

retuiii of unpaid non-resident taxes to comptroller in certain coun- 

^ ties . 95 

sale of lands for unpaid taxes . 101 

notice and advertisement . 102 

conveyance by . 103 

effect of .103-223 

provisions applicable to comptroller apply to. 224 

tax on transfers to be paid to. 243 

receipt of payment to be given. 257 

appraiser of taxalde transfers . 249 

fees of, on account of transfer tax. 257 

reports of, to comptroller. 259 

mortgage tax payable to . 44 

distribution, how made . 44 

expenses to be paid . 44 

subject to supervisory power of comptroller. 44 

bond, amount and approval . 44 

CREDITORS — 

of county, payments by county treasurer. 204 

CROSSINGS — 

of streets, when not deemed special franchise. 191 

D. 

DEBTS — 

due non-residents of United States, liow assessed. 194 

collection of unpaid taxes upon . 202 

DEDUCTION — 

in assessment of personal property, when not allowed. 19 

from special franchise tax. 25 

DEED — 

comptroller’s, for lands sold for unpaid taxes. 09 

cancellation of, by payment of taxes. 214 

evidence of, when conclusive. 214 

DEFINITIONS — 

tax district . 190 

county treasurer . 190 

land, real estate, real property. 190 

special franchise . 191 

personal estate, personal property. 191 

occupant, occupancy . 215 

premiums, gross premiums . 123 

estate, property . 260 

transfer . 200 

county treasurer, district attorney . 260 

mortgage of real property . 270 

executory contracts for sale of land. 270 

292 













































INDEX. 


DELINQUENT — page. 

corporation, information as to. 230 

forfeiture of charter . 230 

DESCRIPTIONS — 

imperfect, correction of.57-01 

supervisor to cause map of survey to be made. 57 

DESPOLIATION — 

of lands sold for unpaid taxes, prohibited . 214 

liability for, to holder of tax certificate. 214 

DEVISES — 

to executor or trustee, tax upon. 248 

E. 

EDUCATIONAL CORPORATIONS — 

exemption of real property . 191 

ELECTRIC LIGHT COMPANY — 

payment of taxes by . 200 

enforcement of . 201 

ELECTRIC LIGHTING, HEATING AND POWER COMPANIES — 

franchise tax on . 121 

reports of . 231 

ESTATES — 

assessment of . 54 

EQUALIZATION — 

of valuations of tax districts . 67 

appeals to tax commissioners . 69 

how brought •. 69 

how conducted . 77 

determination of . 77 

costs . 71 

commissioners and duties .64-65 

EQUALIZATION, STATE BOARD OF — 

how constituted . 69 

powers and duties . 69 

ERRORS — 

correction of, by board of supervisors.58-198 

upon petition of assessors. 58 

ESTATE — 

of decedent, assessment to . 19*2 

EXAMINATION — 

of assessment-roll by assessors. ]5(> 

EXECUTION — 

property exempt from, not to be taxed. .... 190' 

EXECUTORS — 

personal property in possession of, where taxed. 191 

assessment of . 52 


293 































INDEX. 


EXECUTORS (Continued). page. 

tax on transfers, payment . 244 

collection of . 244 

on devises or bequests in lieu of commissions. 244 

foreign, to pay transfer tax on transfer of securities. 244 

EXECUTORY CONTRACTS — 

deemed mortgages for purposes of taxation. 43 

EXEMPTIONS — 

from taxation . 20 

report of. to state tax commissioners . 35 

of corporations, from state tax on personal property. 230 

from tax on transfers . 242 

not applicable to taxable transfers . 2G0 

©f mortgages from local taxation . 42 

from mortgage tax .•. 42 

of householder . 38 

EXPECTANCY, ESTATES IN — 

appraisal of value, for tax on transfer. 252 

EXPRESS COMPANIES — 

franchise tax on earnings. 120 

EXTENSION — 

of time for collection of taxes. 02 

renewal of collector’s bond upon. 02 

F. 

FARM LANDS — 

divided by line of tax district, where taxed. 95 

FEES — 

of collector . 80 

of county treasurer. 93 

on account of transfer tax . 257 

FENCE VIEWERS — 

fence viewers and other duties of assessors. ]2G 

apportionment of division fence . 12 G 

when lands may lie open. 128 

division fences on change of title. 120 

settlement of disputes . 130 

powers of fence viewers . 131 

neglect to make or repair division fence. 132 

fence destroyed by accident. l^-j 

damages for insufficient fence. 13 ^ 

damages for omitting to build fence. 13(1 

use of barbed wire in the construction of division fences. 130 

strays and beasts doing damage. 13 y 

notice to town clerk .* . ' igj 

impounaing beasts . ’ ' ’ ’ ^ 

notice to owner . ' " ’ ’ ^ gg 

charges for notice . Igg 

fees of fence viewers . ’ ' ’ ’ 

form of certificate . ’ igji 

when lien may be foreclosed. 1^0 

notice of sale by fence viewers. . 

proceeds of sale . ’ i^j^ 


294 












































INDEX. 


FENCE VIEWERS (Continued). page. 

notice to owner of fence viewers’ meeting. 141 

duties of fence viewers. 141 

foreclosure of lien by action. 141 

duty and fees of pound masters . 142 

surplus moneys . 142 

villages and cities deemed towns. 142 

damages for inanimate goods. 142 

penalty for conversion of floating lumber. 143 

recovery of wreck property . 143 

powers and duties of sheriffs. 143 

coroners and wreck mdsters. 143 

sale of wreck . 143 

delivery of wreck or proceeds to claimant. 144 

claimants undertaking . 144 

when owner may sue. 144 

claim for salvage . 145 

duties of wreck masters . 145 

detention of wreck. 145 

appointment of appraisers . 145 

sale and disposition of property. 14() 

publication of notices of sales. 146 

publication of notices of wrecked property. 147 

appointment of wreck masters. 147 

keeping cattle distrained, etc. 147 

fence viewers to appraise damages. 147 

certifying same — determining sufficiency of fence. 148 

putting beasts in pound, etc. 148 

sale of beasts, etc. 148 

proceeds of sale . 149 

keeping inanimate goods . 149 

appraising damages . 149 

statistics of insane . 149 

FERRY CORPORATIONS — 

franchise tax on earnings ..’. 120 

FIREMEN’S ASSOCIATIONS — 

exemption of real property . 49 

FOREIGN BANKERS — 

tax upon . 230 

when due . 235 

reports of . 231 

fraternal orders — 

exempt . 49 

FOREIGN CORPORATIONS — 

license tax . 2^^ 

franchise tax, on capital employed within state. 231 

FOREST PRESERVE — 

state property in, subject to taxation . 203 

assessment of state lands in . 191 

payment of taxes on state lands in. 50 

FORMS — 

taxable .transfer to be furnished by comptroller . 257 

under mortgage tax article. (See Mortgages, Taxation of.) 

295 














































INDEX. 


riiANCmSES. (See Special Franchise.) page.. 

to use streets, included as lands... 191 

FRANCHISE TAX — 

on corporations, how computed . 118 

foreign corporations . 118 

certain corporations not to pay. 119 

additional, on transportation corporations. 120 

on elevated or railroads not operated by steam. 121 

water-works, gas, electric and steam com})anies. 121 

insurance companies . 121 

computed on premiums . 122 

trust companies . 123 

how computed .12.3 

savings banks . 12.3 

reports of corporations paying . 124 

contents and how made .;. 124 

when to be paid. 125 

G. 

GAS COMPANIES — 

franchise tax on . 121 

reports of .^. 124 

GRIEVANCE-DAY — 

for hearing complaints as to assessments. 57 

GRIEVANCES — 

day for hearing . 53 

neglect to meet for hearing. 50 

GROSS PREMIUMS — 

definition of . 123 

GUARDIANS — 

personal property in possession, where taxed. 191 

assessment of . 55 

II. 

HOUSEHOLDER — 

exemptions of . 38 

HOSPITALS — 

exemption of . 48 

HIGHWAYS — 

franchises to use, included as lands. 191 

crossings, Avhen not deemed special franchise. 191 

HISTORICAL SOCIETIES — 

exemption of real property . 48 

HOMESTEAD — 

exempt, to be taxed. 29 

exemption of real })roperty . 30 , 

T. 

INDIANS — 

lands, exempt from taxation. 29 

296 

































INDEX. 


INDIVIDUAL BANKER— 

place of taxation of . ][Qg 

assessment of, how made .[ 112 

INFIRMARY CORPORATIONS — 

exemptions of real property . 48 

INSURANCE CORPORATIONS — 

.personal property, when exempt . 192 

upon co-operative or assessment plan, exemptions of moneys of.... 47 

foreign, not to pay license tax .‘. 119 

not to pay tax on capital stock. 119 

franchise tax on . 121 

computed on premiums . 121 

reports of, liable to pay. 124 

contents and how made . 124 

when to be paid . 125 

L. 

LAND — 

defined (see Real Property) . 190 

sold by the state to be taxed. 191 

leased by the state, assessed to lessee. 191 

sold for unpaid taxes. (See Sale.) 

redemption of . 211 

conjointly assessed . 213 

despoliation of, prohibited . 214 

unredeemed, notice to be published. 214 

comptroller's deed for . 214 

effect of former deeds. 214 

possession of, by comptroller . 215 

notice to occupants . 215 

proof of service of . 215 

redemption by occupant . 217 

proceedings thereupon . 217 

notice to mortgagee . 218 

redemption by mortgagee . 219 

cancellation . 220 

when set aside . 220 

expenses of sale . 221 

payment of money into state treasury. 221 

in counties not containing part of forest preserve. 222 

notice of sale . 222 

advertisementj and sale, how conducted. 222 

redemption . 222 

conveyance of county treasurer . 223 

effect of . 223 

refund of purchase money. 224 

lands belonging to state. 224 

contracts for sale, deemed mortgages. 270 

LAUNT)RY CORPORATIONS — 

not to pay tax on capital. 120 

LEVY — 

of tax by board of supervisors . 75 

on personal property, for failure to pay tax. 80 

LIBRARY CORPORATIONS — 

exemption of real property . 

297 














































INDEX. 


LIFE INSURANCE CORPORATIONS— page. 

accumulations of, when exempt . . . . 19- 

LIMITATION OF TIME — 

not to apply to tax actions. 2G9 

LITERARY CORPORATIONS — 

exemption of real property. 4G 

LOAN ASSOCIATIONS — 

accumulations of, when exempt. 192 

LOCAL TAXATION — 

exemption of mortgages . 42 

LOT — 

payment of tax on part of. 51 

LOT DIVISIONS — 

abandonment of .50-195 


M. 

MANUFACTURING CORPORATIONS — 

not to pay tax on capital. 120 

MAP — 

and survey of lands imperfectly described. 57 

of lands sold for unpaid taxes. 97 

MEDICAL SOCIETIES- 

certain, exemptions . 191 

MILITARY AWARDS — 

exempt . 29 

MINING CORPORATIONS — 

not to pay tax on capital. 120 

MINISTER — 

exemption of property of. 47 

MISSIONARY CORPORATIONS — 

exemption of real property. 40 

MORTGAGES, TAXATION OF — 

apportionment, mortgaged premises in two or more counties. 270 

in this and another state. 270 

procedure, rules regulating . 270 

assignment of mortgage, ettect of non-payment of tax nj)on. 270 

bonds of recording officers, county treasurers and chamberlain. 271 

approval by comptroller . 271 

contracts for sale of land, deemed mortgages. 270 

definition, real property . o-q 

mortgage of real property . 41 ^ 

executory contracts for sale of land. 270 

discharge of mortgage, effect of non-payment of tax upon. 270 

evidence, effect of nonpayment of tax upon receipt of mortgage in 270 

298 




























INDEX. 


.MORTGAGES, TAXATION OF (Continued). page. 

exemptions, from local taxation .41-42 

from mortgage tax . 42 

extension of mortgage, effect of non-payment of tax upon. 27U 

foreclosure of mortgage, effect of non-payment of tax upon. 270 

release of mortgage, effect of non-payment of tax upon. 270 

rules and regulations respecting apportionment between the coun¬ 
ties, etc. 270 

governing recording officers . 271 

county treasurers and chamberlain . 271 

supervisory power of tax commissioners over recording officers. 271 

of comptroller over county treasurers. 271 

tax, rate of, for recording mortgage. 42 

mortgages executed after July 1, 1906....-. 42 

payment of tax on recording mortgage. 43 

duty of recording officer to indorse receipt upon mortgage.... 43 
receipt, indorsed upon mortgage, to be recorded therewith.... 43 

record of, as conclusive i)roof of payment of tax. 43 

effect of nonpayment of ta.x. 43 

duty of recording officer not to record unless tax paid. 43 

distribution, how made . 44 

payment to county treasurers or chamberlain. 44 

deduction of office expenses . 44 

one-half paid to the state. 44 

application of balance . 44 

list of mortgages, and location of mortgaged premises.... 44 

duties of board of supervisors. 44 

among towns, cities, villages and school districts. 45 

trust mortgages, made by corporations, how taxable. 43 

statement of ])resent amount of secured indebtedness. 43 

statement as basis of computation of tax. 43 

statement conclusive against mortgagee, etc. 43 

payment of tax on amounts of principal indebtedness subse¬ 
quently advanced, etc. 43 

duty of recording officer upon payment of tax on trust mort¬ 
gages . 43 

indorsement upon mortgage of receipt for tax. 43 

effect of such receipt. 44 

tax on prior advance mortgages, bow paid. 4(1 


MUNICIPAL CORPORATIONS — 
property exempt from taxation 
bonds of, when exempt . 

MUNICIPAL DEBTS — 

limitation of indebtedness. 

resolutions, etc. 

funded debt. 

funded and bonded debts. 

is,suance of municipal bonds.... 
registry of municipal bonds. . . . 

conversion of coupon. 

how owner to negotiate bonds. . 
payment of municipal bonds. . . 

defect in bonds. 

as to temporary loans. 

railroad aid bonds. 

share of new town in debt.... 

collection of same. 

list of annexed lands, etc. 

money collected. 


29 

30 


151 

153 

155 

155 

157 

157 

158 

159 
159 
159 

159 

160 
160 
160 
161 
161 





















































INDEX. 


MUNICIPAL DEBTS (Continued). page. 

application of last four sections. Idl 

towns bonded for New York and Oswego Midland Railroad. 101 

Municipal Taxes. 162 

taxation . 165 

proceeds of tax. 165 

duty of tax collector. 165 

liability of collector, etc. 165 

appointment of R. R. coinniissioners. 100 

oath and undertaking. 166 

exchange and sale of stocks, etc. 106 

annual report. 107 

accounts and loans. 108 

reissue of lost or destroyed bonds. 108 

voting on railroad stock. 109 

reports as to town debts.•. 109 

form of reports. 169 

publication of report. 109 

duplicate reports . 109 

form of report. 170 

cancellation of bonds. 170 

action against officers. 171 

same . 171 

limitation of time. 171 

appeals . 172 

definition of municipal corporation. 173 

investigations, etc. 173 

suits under Code Civ. Pro. 174 

prosecution, etc. 175 

for funds illegally appropriated. 177 

title to vest in people. 178 

disposition of proceeds. 178 

same on petition. 178 

jurisdiction of Court of Claims. 179 

N. 

NASSAU COUNTY — 

equalization, lands sold for taxes to county to be excluded. 50 

NAVIGATION CORPORATIONS — 

franchise tax on earnings.- 120 


NEW YORK COUNTY — 

surrogates’ taxable transfer assistants 


255 


NON-RESIDENTS — 

bonds, mortgages, notes, etc., of, when exempt. 18 

capital invested in state, taxation of. 18 

personal property of, not invested as capital, taxation of. 18 

real property, assessment of. 50-194 

survey and maps of. 51-194 

boards of supervisors may change description of. 57 

of United States, debts owing to, assessment. 53 

statement of debts to be furnished by agents. 5,3 

collection of unpaid taxes on debts (lue. 202 

owners of rents reserved, review of assessment. 57 

notice by collector of receipt of tax warrant. 80 

may demand statement from collector. 86 

return of unpaid taxes, if county contains lands in forest preserve. . 95 

admission of, by comptroller. 9.) 

arrears of taxes on lands of. 95 

taxes, when and how paid to comptroller. 96 

300 





















































INDEX. 


NOTICE— PAGE. 

of assessment to banks. 194 

completion of assessment-roll and of review. 0 

contents and how posted. 0 

of filing completed assessment-roll. 14 

of bearing on special franchise assessment. 19.3 

of receipt of tax warrant, posted by collector. 80 

publication of, in a city. 80 

to non-residents. 85 

under mortgage tax article. (See Mortgages, Taxation of.) 

to redeem . 224 

O. 

OCCUPANCY — 

term means what . 215 

OCCUPANTS — 

of lands sold for unpaid taxes, notice to. 215 

who are. 215 

proof of service of notice. 216 * 

redemption by. 216 

before service of notice. 217 

OMITTED PROPERTY — 

assessment of. 5,3 

correction of assessment-roll to include, by supervisors. 57 

ORGANIZATION TAX— 

on capital stock of corporations.229 

not to apply to banks. 230 

•OVERCHARGES — 

deduction, when land has been returned as containing too large a 

quantity . 208 

refund, when tax has been paid. 97 

OVERPAID — 

comptroller may draw warrant for excess. 97-208 

P. 

PALACE AND SLEEPING CAR CORPORATIONS — 

franchise tax on earnings. 120 

PAYMENT — 

part . 202 

PENSION MONEY — 

real property purchased with, taxation of. 29 

exemption of, how granted. 29 

PERSONAL PROPERTY— 

defined . 

liable to taxation. IS 

deduction in assessment of.... •«... 19 

of non-residents, invested in this state as capital, taxation of. . 18 

of non-residents, not invested as capital, taxation of. 18 

place of taxation of. IT 

when under control or in possession of agent, etc. 17 

301 


































l.XDEX. 


PERSONAL PROPERTY (Continued). 

of corporations. 

of non-residents. 

exempted from tax on mortgage. 

PHARAIACEUTICAL SOCIETY — 

exem])tion of real property. 

taxation of. 

PIERS — 

land includes. 

PIPE-LINE CORPORATIONS — 

assessors to apportion valuation between school districts 
franchise tax on earnings. 


PAGE» 

28 

27 

18 


26-103 

26-193 


190 


14 

120 - 


PLACE OF TAXATION — 

of personal property of residents. 17-192 

under control of agents, etc. 17 

of personal property of non-residents. 18 

of real property. 19-192 

divided by line of tax district. 192 

of corporations. 192 

of individual banker. 192 

of mortgages . 270- 

PLANK ROADS, ETC— 

exempt . 48 

PREMIUMS — 

definition of. 123 

PRIEST — 

exemption of property of. 31 

PROCEEDINGS — 

dismissal of . 267 

PUBLIC OFFICERS — 

officials not to be interested in contracts. 181 

misappropriation by public officers, etc. 181 

other violations of law. 182 

acting without having qualified. 182 

acts of officer de facto. 182 

corrupt bargain for appointments. 182 

taking unlawful fees. 183 

asking or receiving reward. 183 

intrusion into public office. 184 

refusal to surrender to successor. 184 

neglect of duty. 184 

political assessments. 185 

corrupt use of office. 186 

failure to file statement of election expenses. 186 

soliciting from candidates. 187 

judicial candidates not to contribute. 187 

penalty .] ] 188. 


R. 

RAILROAD CORPORATIONS — 

valuation to be apportioned between school districts. 14 

payment of tax to county treasurer. oqi 

302 









































INDEX. 


RAILROAD CORPORATIONS (Continued). page. 

organization tax, how paid. 230 

additional franchise tax on earnings . 120 

not operated by steam, tax on earnings. 121 

reports of, liable to tax. 124 

RAILROAD STRUCTURES — 

included as land.'. 190 

REAL ESTATE — 

defined (see Real Property). 190 

REAL PROPERTY — 

what constitutes. 270 

liable to taxation. 19 

exemption of, when purchased with pension money. 20 

of charitable, benevolent, etc., corporations. 30 

of firemen’s associations. 32 

of minister or priest.i. 32 

place of taxation of. 27 

when divided by line of tax district. 28 

of corporations. 28 

non-resident, assessment of. 50 

surveys and maps of. 50 

boards of supervisors may change description of real property 57 

reassessment of unpaid taxes on. 92 

mortgages, taxation. (See Mortgages, Taxation of) 

REASSESSMENT — 

of property illegally assessed. 50 

of unpaid taxes on resident real property. 00 

RECEIPTS — 

for taxes, collector to furnish. 04 

state board to prescribe forms. 04 

application .,. 04 

RECORDING OFFICERS — 

mortgage tax, payment to (see Mortgages, Taxation of). 42 

instrument not recorded before payment. 43 

receipts to taxpayers. 43 

payment of amount apportioned to other counties. 44 

expenses to be paid. 44 

duties upon payment of tax on trust mortgages. 43 

supervisory power of tax commissioners. 44 

bond, amount and approval. 44 

RECORDING TAX ON MORTGAGES. (See Mortgages, Taxation of.) 

REDEMPTION — 

of lands sold for unpaid taxes. 212 

conjointly assessed. 43 

by occupants. 217 

before service of notice. 218 

proceedings thereupon. 218 

by mortgagee. 210 

of lands sold by county treasurer. 222 

when bid in by county and excluded from tax-roll. 08 

notice, expense of publishing. 225 

of mortgages sold for unpaid taxes. 270 

of property stricken from tax-roll. 223 

303 












































INDEX. 


REFUND — PAGE. 

of tax on transfer, erroneously paid. 103 

of tax paid on illegal assessment. 07 

REGISTER OF DEEDS. (See Recording Officers.) 

RELIGIOUS CORPORATIONS — 

exemption of real property. 30 

dwelling-houses and lots used by clergymen..... 31 

REMOVAL — 

of person legally taxed, from county, county court to issue order.. 100 

RENTS RESERVED — 

taxable to whom. 17 

of non-residents, review of assessment. 107 

collection of taxes upon. 201 

REPORTS — 

of corporations, to assessors. 115 

penalty for failure to make. 116 

of corporations liable to tax. 124 

contents, and how made. 125 

of certificates of incorporation by secretary of state. 125 

of surrogate and county clerk to comptroller. 125 

of county treasurer to comptroller. 125 

RESIDENCE — 

in tax district, how determined. 19 

controversy as to, tax commissioners may determine. 19 

RETURN — 

of unpaid taxes by collector. 89 

Avlien collection has been enjoined. 90 

REVIEW — 

of assessment, notice of meeting for. 57 

S. 

SAFE DEPOSIT COMPANY — 

tax on transfer of securities of decedent. 247 

SALE — 

of personal property by collector, for payment of tax. 203 

of lands, for unpaid taxes, notice. 209 

publication of notice. 209 

maps to 1)0 furnished by supervisor. 210 

how conducted. 210 

purchases for .state or county. 210 

withdrawal of lands upon which the state has a lien. 210 

bid of purcliaser, when paid. 211 

certificate of, to purchaser. 211 

new, when sale is set aside. 211 

evidence of loss of. 214 

notice to occupants. 215 

proof of .service of. 217 

redemption by occupant. 217 

lien of mortgage not affected. 219 

notice to mortgagee . 219 

redemption, by mortgagee. 218 

304 







































INDEX. 


tSALE (Continued). page. 

cancellation . 220 

when set aside. 220 

expenses of sale. 221 

of lands, payment of money into state treasury. 221 

in counties not containing’ portion of forest preserve. 222 

notice of sale. ! . 222 

conduct of . 222 

lists to be published, contents. 222 

redemption . 222 

of real property sold to county and excluded from 

tax-roll . 223 

notice, exj)ense of publishing. 224 

conveyance by county treasurer. 223 

effect of conveyance. 223 

refund of purchase money. 224 

lands belonging to state. 224 

purchased by county of Nassatrrexcluded from tax-rolls.. 197 

tax, surplus in hands of supervisor. 268 

of mortgage for delinquent taxes. 279 

8AT1SFACT10N — 

of collector’s bond. 204 

^SAVINGS BANKS — 

deposits, exemption of. 32 

not to pay tax on capital. 119 

franchise tax on surplus. 123 

reports of, liable to pay. 124 

when to be paid. 125 

SCHOOL DISTRICTS — 

apportionment of valuation of railroad, telegraph, etc., companies 

between . 117 

of special franchises. 23 

SECRETARY OF STATE — 

reports of certificates of incorporation. 129 


SEQUESTRATION — 

attorney-general to bring action for, against delinquent corporation 267 

SOLDIERS’ MONUMENT ASSOCIATIONS — 

exempt . 4/ 

SHERIFF — 

warrant to, for collection of debts due non-residents of United 

States . 

return of; neglect to make.. 202 

when to execute collector’s warrant.. 204 

to execute order on collector’s failing to pay tax. 266 


SPECIAL FRANCHISE — 

defined . 

not to include street crossings. . . .. 

assessment of. 

column in assessment-roll for. 

valuation of, to be annually fixed.. 

statement to be filed with clerk of city or town 
assessments, when filed in several cities. 

305 


20 

20 

21 

20 

22 

22 

22 


20 








































INDEX. 


SPECIAL FRANX'HISE (Continued) page. 

copy of statement to be delivered to assessors.*. 22 

to be entered in assessment-roll. 23 

apportionment among school districts. 23 

reports to state board of tax commissioners. 23 

hearing on assessment. Do 

certiorari to review assessment. 24 

appearance by state board by special counsel. 24 

payment of his costs, expenses, etc. 24 

deduction from tax for local purposes. 25-19() 

tax not to affect other tax. 2G-1UU 

STATE — 

property exempt from taxation. 100 

bonds issued by, exemption. lOi 

assessment of land leased or sold by. 191 

of lands in forest preserve. 193-203 

lands in forest preserve, payment of taxes. 50 

purchase by comptroller for, of land sold for unpaid taxes. 210 

lands, possession of. 215 

wild, vacant, forest, publication of list. 215 

lands lien ... 224 

STATE BOARD OF TAX COMMISSIOXERS. (See Tax Commisioners, 

State Board of.) 

report of . 195 

STATE TAX — 

payment by county treasurer. 92-204 

demand for, by comptroller. 92 

STEAMBOAT CORPORATIOXS— 

franchise tax on earnings. 120 

STEAM HEATING AND POWER COMPANIES — 

franchise tax on. 120 

reports of. 123 

STOCK TRANSFERS — 

tax imposed, rate. 274 

transaction subject to. 274 

penalty for failure to pay. 274 

effect of failure to pay. 274 

application of amount collected. 275 

adhesive stamps to be affixed. 275 

how prepared and sold. 275 

canceling; penalty for failure. 275 

contracts, for dies. 270 

expenses, how paid. 270 

illegal use, penalty. 270 

civil penalty; how recovered. 277 

STOCKHOLDERS. (See Corporations; Capital Stock.) 

when not to be taxed. 191 

of bank, taxable on shares. 192 

list of, subject to inspection of assessors. 193 

no deduction from tax on shares. 194 

STREETS — 

franchises to use, included as land. 190 

crossings, when not deemed special franchise. 190 

306 












































INDEX. 

SUPERVISOR — 

delivery of assessment-roll to. I 97 

SUPPLEMENTARY PROCEEDINGS — 

for collection of tax. 206 

SURPLUS — 

from tax sale, in liaiuL of supervisor. 06-267 

SURROGATE — 

duties in respect to transfer tax. 24S 

determination of, upon report of appraiser. 2 .');) 

transfer tax assistants in Ne\v York county. 2 .')! 

in Kings and other counties. 2r>4 

proceedings for collection of tax. 2 r)(; 

reports to comptroller.. ... 27!) 

SURVEY — 

map and, of lands imperfectly described. 2()0 

T. 

TAXABLE TRANSFERS — 

how taxed.241 

exceptions and limitations. 242 

to certain corporations, not to lie ta.xed. 242 

lien of tax upon. 242 

payment of tax. 24.'> 

when to be made. 246 

executor, administrator or trustee not entitled to accounting until 

tax is paid. 244 

deduction of tax from legacy or distributive share. 224 

interest, if tax is not paid. 224 

discount, if tax is paid within si.x months. 244 

refund of tax erroneously paid. 245 

devises or bequests to executors or trustees. 244 

safe deposit company or bank where secuiities are deposited to 

notify comptroller. 245 

jurisdiction of the surrogate in respect to. 248 

appraisers in certain counties. 24!) 

salaries . 240 

county treasurer, to act as. 240 

proceedings by. 24!) 

report of, to surrogate. 250 

appraisal of values of. 250 

of contingent estates. 250 

of estates in expectancy. 251 

life estates, and remainder. 251 

appeal to surrogate. 252 

determination of values and tax by surrogate. 252 

notice to persons interested. 256 

reappraisal upon application to supreme court. 256 

composition of tax. 254 

surrogates’ assistants in New York county. 254 

in Kings and other counties. 254 

proceedings for collection of tax by district attorney. 256 

receipt of payment of tax from county treasurer or comiitroller. . 257 

fees of county treasurer. 258 

books and forms to be furnished by comptroller.. 258 

entries in, by surrogates. 258 

reports of surrogate and county clerk to comptroller. 259 

307 
















































INDEX. 


TAXABLE TRANSFERS (Coiitiiiiied). page. 

of county treasurer. -59 

of comptroller to state treasui'ci-. 259 

taxes, deposit of, in banks. 260 

undertaking’ of banks. 260 

application of . 260 

exemption in section 4, not apjjiicable.. 260 

debnitions; “estate,” “property,” “transfer”. 260 


TAXATION — 

property subject to. 191 

exemptions from. 191 

of capital of non-resident. 191 

place of, of personal pro])erty of r(>sid(mts. 192 

of banks . 192 

of mortgages . 270 


TAX COAIMISSIONERS, STATE BOARD OF— 

residence, question to be determined by. 194 

special franchises, assessment of. 21 

statement of valuation to be sent to ‘town and city clerks. 21 

written report of, contents, etc. 22 

hearing on valuation. 23 

certiorari to review assessment. 196-24 

appearance by state board by special counsel. 196 

payment of his costs, expenses, etc. 196 

notice of filing statement... 196 


appointment of, salary. 

powers and duties. 

secretary and agents and otticeis. 

report of, to legislature. 

visit counties. 

members of state board of equalization. 

appeals to, from eqTialization of boaids of supervisors... 

how brought and conducted. 

determination of. 

costs . 

mortgage tax, duties under. (See Mortgages, Taxation of.) 

lists of mortgages, form prescribed. 

one to be filed with. 

correction of clerical errors. 

statements by mortgage owners, one to be filed with. 

appeals regulated. 

forms prepared by... 

apportionment of tax where land mortgaged is in two or more 

counties . 

in this and another state.. . . , 

procedure, rules regulating.. 

certificates of determination to ))e filed. 

general supervisory power over recording officers./. 


226 

226 

22 " 

227 

227 

68 

69 

70 

71 

72 

270 

270 

270 

272 

273 
273 

268 

268 

269 

269 

270 


TAX DISTRICT — 

defined . 190 

person to be taxed in, for personal property. I 94 

residence in, for purposes of taxation. I 94 

real property in, how assessed. I 94 

divided by line of. I 95 

assessment districts, division into. 190 


TAX-ROLL — 

warrant to collector to be annexed to. gO 

in Nassau county, lands sold to county at tax sale to be excluded.. 75 

308 





















































IXDEX. 


• rAUi:,. 

TAX SALE CERTIFICATE (see Certificate of Sale). 213 

TELEGRAPH CORPORATIONS — 

assessors to apportion valuation I)etween school districts. 14 

payment of tax to county tieasnrer. 201 

tax ajiainst, liow enfoiced. 201 

franchise tax on earnings. . .. 120 

TELEPHONE CORPORATIONS — 

assessors to apportion valuation between school districts. 14 

payment of tax to county treasurer. 201 

tax against, how enforced. 201 

franchise tax on earnings. 120 

TELEPHONE LINES — 

included as land. 190 

TENANT — 

payment of tax by, may be deducted from rent. 202 

TITLE GUARANTY CORPORATIONS — 

not to tax on capital. 119 

TOWN CLERK — 

duty to mail to assessors notice of filing of data respecting corpora¬ 
tions . 11(1 

TRANSFERS — 

tax upon (see Taxable Transfers). 241 

of stock, ta.x on. 270 


TRANSFER TAX. (See Taxable Transfers.) 


TRANSFER TAX CLERKS — 

in several counties. 254 

in New York count\'. 254 

TRANSPORTATION CORPORATIONS — 

additional ta.x upon eainings. 120 

reports of . 123 

tax, when due. 128 


TRUST COMPANIES — 

not to pay ta.x on capital. 

franchise ta.x, how computed. 

reports of, liable to pay. 

when to be paid. 

tax on transfer of securities of decedent 

deposit in . 

undertaking, on deposit . 

payment of mortgage ta.x by. 


119 

122 

124 

128 

244 

260 

200 


TRUSTEES — 

personal property in possession of, where taxed. 194 

assessment of . 194 

ta.x on transfers, payment. 241 

collection .. 241 

on devises or bequests in lieu of commission. 242 

foreign, to pay transfer tax on transfer of securities. 242 

309 




































INDEX. 


L\ 

UNITED STATES— page. 

property exempt from taxation. 48 

deposit fund mortgages exempt. 42 

UNPAID TAXES — 

return of, by collector. 89 

when collection has been enjoined. 90 

on resident real proj)erty, reassessment. 204 

on lands of non-residents in certain counties. 200 

rejection of, by comptroller. 200 

admission of, by comptroller. 207 

sale of lands for. by comptroller, notice.. 209 

publication of notice of. 210 

maps to be furnished by supervisor. 210 

how conducted . 210 

withurawal of lands upon which state has lien. 210 

bid of purchaser, when paid. 211 

certificate of, to purchaser. 211 

new. when sale is set aside. 211 

redemption of land sold for. 212 

when conjointly assessed . 213 

unredeemed lands sold for. notice. 214 

lands sold for, comptroller’s deed. 214 

notice to occupants. 215 

redemption by mortgagee. 217 

cancellation of sales. 220 

when set aside. 220 

expenses of sale. 221 

payment of proceeds of sale into state treasury. 221 

in counties not containing portion of forest pieserve. 222 

notice of sale . 222 

conduct of sale . 222 

redemption . 222 

conveyance l)y county treasurer. 223 

effect of . 223 

sale of mortgages for. 279 

UNREDEEMED LANDS — 

sold for unpaid taxes, publication of notice. 100 

V. 

VACANCY — 

in office of collector, how filled. 204 

’S'ALUATIONS — 

equalization of, by supervisors. 07 

statement of, to be delivered to comptroller. 70 

of estates subject to transfer tax. 249 

VERIFICATION — 

of assessment-roll.'. 14 

VESSELS — 

e.xemption of, owned by American citizens, or domestic corporations 191 

VILLAGES — 

valuation of special franchises in. 106 

distribution of mortgage tax among. 280 


310 











































IXDEX. 


W. 

WARRANT— page. 

for collection of taxes, contents. 80 

abstract to be furnished county treasurer. 108 

of taxes on debts due non-residents. 87 

collectors, when sheriff to execute. 00 

for collection of tax against corporation. 180 

validation of . 81 

WATER-WORKS CORPORATIONS — 

franchise tax on. 121 

reports of . 124 

WHARVES — 

land includes . 100 

WILD LANDS — 

divided by line of tax district, where taxed. 28 



























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